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Gesucht nach "Investment Fund".
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  • Publikationen // 17.12.2024

    tax treatment of investment funds in Portugal, Germany, and Luxembourg before and after the Allianzgi-Fonds case decision. Before the Allianzgi-Fonds case decision the Portuguese investment taxation discriminated [...] treatment of investment funds in the EU.Overall, we confirm that the abolishment of the discriminatory withholding tax can considerably reduce the effective tax levels for cross-border investments. Moreover [...] discriminated against foreign investments by levying a withholding tax compared to domestic ones. As a result of the Allianzgi-Fonds landmark case, our paper examines whether the Portuguese CIT-exemption extended

  • Publikationen // 17.06.2024

    ely and with an in-depth look at the little-analysed mechanism that ensures the allocation of EU funds across the Member States and their regions. Not least with regard to this fiscal equalisation formula [...] policy area. The character of vertical fiscal equalisation with a horizontal effect and a strong investment focus should be retained, but further developed in accordance with the principle of subsidiarity [...] "luxury fiscal equalisation" can also be reduced, which is currently carried out by allocating cohesion funds even to the richest regions of the EU and which costs 27 billion euros per year. A stronger focus

  • Publikationen // 10.08.2023

    Co-investment, often seen as a remedy for agency problems, may incentivize managers to cater to own preferences. We provide evidence that mutual fund managers with considerable co-investment stakes alter [...] incentives, particularly for funds with a more convex flow-performance relationship and for managers who have underperformed. Such tax-induced behavior is associated with negative fund performance. We highlight [...] highlight the role of co-investment in transmitting managerial tax shocks to mutual funds.

  • Publikationen // 13.04.2023

    host countries. Subsidiaries may increase R&D investments and innovation outputs as intended by governments or merely accept the additional funds while continuing R&D programs that they would have [...] on longitudinal data from Germany, we find that foreign MNC subsidiaries increase their R&D investments more than comparable domestic firms in response to an R&D subsidy. Moreover, MNC subsidiaries [...] have implications for both MNC subsidiaries and policymakers who seek to attract foreign R&D investment in a host country.

  • Projekte // 15.09.2006

    ektes ist die Bestimmung eines Social Return on Investment (SROI) nach dem Vorbild des diesbezüglichen Konzepts des Roberts Enterprise Development Fund (RDF). Das SROI-Konzept des RDF zielt im Kern auf

  • Projekte // 23.12.2005

    managers creativity (e.g. certificates, hedge funds), and of course by the enhancement of the EU framework for investment funds, UCITS III (e.g. cross-border funds and open-architecture). As a result, additional [...] indicators. The focus was on indicators that measure the integration and efficiency in the European investment funds business, in order to achieve a better understanding of the functioning of the market and of

  • Publikationen // 03.08.2021

    the private investment, total investment and the reduction of the household energy expenses. We deduct metrics of cost-effectiveness, redistribution and the ability to trigger private investment and additional [...] and total investment is highest with the adoption of the VAT reduction. The redistribution of public funds to low-income households is highest with the grant scheme. [...] additional total investment in energy conservation works via the schemes. We find funding from the schemes to reduce energy expenses most cost-effectively via the White Certificates. Additional private and

  • Publikationen // 17.12.2020

    their risky assets, men invest more in certificates and listed shares whereas women invest more in funds.

  • Publikationen // 08.10.2019

    private R&D investments, although there is a significant positive effect on the R&D personnel employed in firms. We interpret these findings as a partial crowding-out effect because public funds substitute [...] substitute some private funds while total R&D inputs still increase. Complementarily, we find a positive secondary effect on the provincial patent activity, our measure of technological progress. Interestingly [...] y, we also find potentially unintended effects of R&D subsidies on increases in the investment rate in physical capital and residential buildings. Although R&D subsidies fail to incentivise private R&D

  • Publikationen // 09.10.2018

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