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61.
Shareholders can decide if their corporation issues risky or risk-free debt. We identify tax systems in which the choice between
risky and risk-free debt is not distorted by taxes. These credit default neutral tax systems make it possible to make capital
structure decisions and firm valuations neglecting credit default risk, even after taxes. Thus credit default neutrality is
a characteristic of a tax system that helps to reduce planning costs. Moreover, credit default neutrality is a necessary condition
for financial neutrality of taxation. We find one class of credit default neutral taxes that preserves and another class that
modifies the expected tax distribution between creditors and debtor firm. Finally, we show the influence of personal taxation
on credit default neutrality.
相似文献
Jochen HundsdoerferEmail: |
62.
63.
We study the implications of the absence of arbitrage possibilities on asset pricing with and without personal income taxes.
While no-arbitrage conditions in frictionless markets have sufficiently been investigated, personal income taxation is still
beyond of being fully integrated into arbitrage theory. In extending the primary analysis of Ross (J Polit Econ 95:371–393,
1987) to a multiperiod framework allowing for dynamic trading strategies, we take a major step in this direction. The existence
of a positive linear pricing functional is proven in a general discrete time and discrete state space model. In order to obtain
the linearity of the pricing functional, one has to allow for short sales or, at most, to restrict sales to positions initially
given. Hints at far-reaching economic applications are available.
相似文献
Jochen WilhelmEmail: |
64.
Jochen Clasen 《Social Policy & Administration》2001,35(6):641-657
At the outset of the twenty-first century, the situation of British National Insurance is one of paradox. Due to socioeconomic changes and successive government policies over the past three decades, the contributory principle, which was a cornerstone of social security reconstruction after World War II, has been in remarkable decline. At the same time contributions to the National Insurance Fund increased significantly and continues to represent a substantial form of total social security revenue. The contributory principle has a broad public appeal, but National Insurance does not figure prominently in public debates and the system is poorly understood. Recent policies have added to the ambiguity as to how far the contributory principle confers social rights, and have further eroded its rationale. The article states that this situation is not matched by developments in other European countries. Despite substantial reforms and heated debates marked by controversy, the prospect for social insurance and the contributory principle appears considerably better than in the UK. One major explanation is, the article argues, the distinctive notion of social insurance in Britain and particularly the lack of "wage-replacement" transfers. Elsewhere in Europe, earnings-related transfers sustain a very different incentive structure, institutional involvement and wider public participation in matters of social insurance. 相似文献
65.
Value creation for consumers, as the conditio sine qua non for value capture, is at the heart of demand-side strategy research and is a core element of almost any business model. In this paper, we discuss the unique ideas that demand-side strategy and business model research jointly contribute to the strategy literature, and we elaborate on the potential for cross-fertilization between both areas of study. We argue that both the demand-side perspective and the business model concept could jointly promote a better understanding of strategy-making by mutually relying on the distinctive insights from each stream; specifically, while research on demand-side strategy can help business model scholars gain a more robust and granular understanding of effective value propositions, business models can serve as a “bridging concept” that links the shared ideas of both areas of study to resource-based streams of strategy research. 相似文献
66.
67.
Kevin Wolnik Britta Busse Jochen Tholen Carsten Yndigegn Klaus Levinsen Kari Saari 《Journal of youth studies》2017,20(2):162-179
This paper focuses on the question of how young people today evaluate the Second World War today and how this ‘difficult past’ determines their political attitudes. Furthermore, the channels through which the current young generation in Europe is informed about the events dating back to the first half of the twentieth century (e.g. parents and grandparents, schools, the media) are examined. The theoretical basis chosen for addressing these questions is the work of Mannheim (1928) on the formation of successive generations, and the theories of collective memories and identities of Eisenstadt and his followers. Our empirical evidence comes from a transnational comparison of young people’s memories of this difficult past in Denmark, Finland and Germany. From a historical perspective a comparison of the three countries is particularly interesting as they played different roles during the Second World War. The evidence highlights the different perceptions of history among youth and points to the absence of a common European understanding of what happened between 1939 and 1945. The empirical evidence comes from a research project (2011–2015) funded by the European Commission and covering 14 European countries. Its main focus has been on present-day young people’s perceptions of history and politics (MYPLACE?=?Memory, Youth, Political Legacy and Civic Engagement). 相似文献
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69.
Governmental Rationales for Installing Electronic Information Systems: A Quest for Responsive Social Work
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Various authors have argued that electronic information systems (EIS) do not necessarily improve the responsiveness of social work. One of the main reasons given for these failings is the flawed implementation of EIS by professionals. However, we argue that the ongoing debate fails to be explicit about governmental rationales for installing EIS. This article presents the findings of a content analysis that aimed to uncover the governmental rationales for installing EIS in the Flemish child and welfare protection (CWP) system. Our analysis revealed three clusters of rationales. The first cluster supports the use of EIS as an instrument to better match supply and demand. The second cluster shows that the gathered data also serve as an instrument for accountability. A third cluster focuses on the aim of creating more uniformity. Based on our analysis, we argue that it is not flawed implementation that impedes the development of responsive social work; rather, the governmental rationales themselves are flawed. 相似文献
70.
Jochen Roose Moritz Sommer Kostas Kanellopoulos Dimitris Papanikolopoulos Maria Kousis Franziska Scholl Angelos Loukakis 《KZfSS K?lner Zeitschrift für Soziologie und Sozialpsychologie》2018,70(1):461-493
The Eurozone crisis has led to a long and remarkable protest wave. Civil society raised its voice against the ever-harsher austerity measures implemented to deal with the crisis. The article focuses on the role of civil society and its potential to contribute new perspectives to the debate. Such a contribution would depend on two preconditions: 1. Civil society actors need to mobilize successfully to make their voices heard. 2. Civil society actors contribute a perspective that differs to the perspectives of actors from institutionalized politics. Both preconditions are analyzed empirically for two countries that are in very different situations in the crisis scenario: Greece and Germany. Greece has been hit most severely by the crisis; Germany is the most prominent country defining the crisis management, and it provides the largest share of credit guarantees for “crisis countries.” Social movement theory is used to explain the differing evolution of protests in the two countries. In the early phase of the crisis, the established landscape of political parties in both countries offered few opportunities for their citizens to vote in opposition to the crisis management, which is conducive to extra-parliamentary protest. Differences in deprivation, discursive opportunities and the resource basis of mobilization structures can explain differences in protest frequency but also to some extent the evolution of protest over time. Taking up Habermas’ argument regarding the specific perspective of civil society actors in the public debate, we then analyze to which extent the arguments of civil society actors deviate from those of more institutionalized actors. A discursive actor attribution analysis unveils that civil society actors are more sensitive to social problems and grand systemic questions. Moreover, civil society actors are less hesitant to blame actors on the EU level and other EU Member States, even though their overall contribution to the crisis debate is rather marginal. 相似文献