Blättern Rechts-, Wirtschafts- und Sozialwissenschaften nach Betreuer & Gutachter "Schwager, Robert Prof. Dr."
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Theoretic Essays in Public Economics
(2024-02-09)This dissertation combines four theoretic models in public economics. The first two chapters consider welfare and distributional effects within a general equilibrium trade model with oligopoly focusing on corporate taxation ... -
Empirical Studies on Migration
(2023-10-02)Research over the past decades has documented growing migration flows worldwide; and specifically increased immigration into developed countries of the global north. Against this background, this thesis investigates the ... -
Designing fiscal policy
(2023-04-24)This dissertation, comprising three academic papers, deals with the trade-off between fiscal sustainability and macroeconomic stabilization. The first paper examines the specification of fiscal reaction functions: We argue ... -
Essays on the Investment and Tax Revenue Effects of Tax Loss Offset Provisions
(2022-10-11)“Investment is the fundamental source of firm value and economic growth.” (Hanlon and Heitzman, 2010, p. 147) Firms decide on investments based on the expected future cash flows. Since existing tax systems are not ... -
Essays on International Trade, Trade Barriers, and Oligopolistic Competition
(2022-06-14)Empirical evidence suggests both that market power increased considerably since 1980 (e.g. De Loecker et al., 2020) and that firms differ in destination-specific trade barriers (e.g. Munch and Nguyen, 2014). Motivated by ... -
Linguistic Relativity and Economic Outcomes
(2022-06-03)Research by linguists, psychologists and cognitive scientists has shown that the grammatical and lexical structures of languages affect human cognition. This hypothesis of linguistic relativity has been taken up by economists ... -
Behavioral Interventions and Students' Success at University - Evidence from Randomized Field Experiments
(2022-01-20)Research over the past decades has documented the various individual and social returns to tertiary education. In many countries, however, the realization of those returns is jeopardized by high dropout rates and delayed ... -
Essays on the Real Effects of Tax Reforms
(2021-01-18)This thesis examines the real effects of tax reforms. Policymakers frequently use tax reforms to influence companies’ real economic decisions, e.g. investment decisions. The underlying assumption is that taxes play a ... -
Der Einfluss der Ertragsbesteuerung auf Unternehmensakquisitionen - Eine Untersuchung von Steuerwirkungen anhand von Transaktions- und Finanzdaten deutscher Kapitalgesellschaften zwischen 1997 und 2008
(2018-12-06)Investments in the form of acquisitions have a strong strategic and financial relevance for the acquirer. From the view of the vendor, the sale will result in a significant restructuring of assets which allows to change ... -
Convergence or Divergence in the EMU?
(2018-05-16)The past decade has dramatically shaped the European economic landscape. After the global financial and economic crisis of 2008/09 hit the continent, the southern European periphery exemplified by Greece experienced a ... -
Beiträge zur Messung und empirischen Analyse des Einflusses von Steuerasymmetrien auf Investitionsentscheidungen
(2018-02-26)Existing tax laws are usually characterized by a lack of decision-making neutrality of taxation, as is required from an economic perspective to ensure efficient allocation of resources and from a business perspective to ... -
Everyday Decision Making: A Theoretical and Empirical Study
(2017-04-24)The thesis „Everyday Decision Making: A Theoretical and Empirical Study“ analyzes the individuals' decision-making and the role of institutions in creating incentives and influencing individuals' choices. The first part ... -
Modeling Approaches in Educational Research
(2017-02-03)This dissertation focuses on three different questions in the field of education, using the method of theoretical modeling. The subject discussed first refers to the existence of tuition fees. If the personal question of ... -
Student Performance in Higher Education: Ability, Class Attendance, Mobility and the Bologna Process
(2016-12-14)The thesis “Student Performance in Higher Education: Ability, Class Attendance, Mobility and the Bologna Process” empirically analyzes determinants of students’ success at university. Administrative student data as well ... -
The Political Economy of Electoral Reforms
(2016-07-27)This dissertation contributes to the emerging literature on endogenous political institutions and the causal relationship between institutions and the political and economic environment. For the purpose, all chapters rely ... -
Telling stories or solving problems? The 20-20-20 package and the efficiency of EU Climate Change Policies
(2016-06-20)The main instrument for the EU climate change protection plans relies on the 20-20-20 by 2020 targets. This roadmap, adopted in 2008, is the result of years of continuing work for a joint programme for Europe-wide application ... -
Microanalyses of Voting, Regulation and Higher Education
(2015-06-22)This dissertation contains economic microanalyses of voting, regulation and higher education. It is about individual decisions, institutions, and the incentives the latter create. Three chapters of this dissertation are ... -
Beiträge zur empirischen Untersuchung von Aufkommens- und Verhaltenswirkungen der Unternehmensbesteuerung
(2014-02-17)Taxes influence the outcome of business activity in various ways and are thus expected to impact the decisions and behavior of taxpayers. Understanding these behavioral effects of taxation is therefore an important ... -
Aufkommens-, Verteilungs- und Investitionswirkungen von Steuerreformen in Deutschland und der Europäischen Union
(2014-02-07)Sowohl das deutsche Steuerrecht als auch das Steuerrecht anderer europäischer Staaten ist vielfach Gegenstand von Reformen. Steuersysteme sollten einerseits aus ökonomischer Sicht effizient ausgestaltet sein, das heißt mit ... -
Institutions, Incentives and Local Policies
(2009-10-27)At the core of this book are theoretical and empirical analyses of how local policies are shaped by the incentives that various institutions in education and media markets create for economic ...