1. Refereed Journal // 2010

    The Impact of Personal and Corporate Taxation on Capital Structure Choices

    This paper empirically analyses whether both personal and corporate taxation have an impact on companies' capital structure decisions. We investigate the effect of the difference in taxation of debt and equity…

  2. Refereed Journal // 2010

    Wirkungen eines Betreuungsgeldes bei bedarfsgerechtem Ausbau frühkindlicher Kindertagesbetreuung: Eine Mikrosimulationsstudie

    Our paper analyzes the impact of the introduction of a home care allowance for children between 13 and 36 months of age and explicitly takes the expansion of publicly funded day care into account. We use the…

  3. Refereed Journal // 2010

    Mutter-Kind-Interaktion im Säuglingsalter, Familienumgebung und Entwicklung früher kognitiver und nicht-kognitiver Fähigkeiten: eine prospektive Studie

    This study examines to which extent the quality of mother-child interaction during infancy can predict cognitive (IQ) and noncognitive skills (persistence) until pre-school age using data from the Mannheim Study…