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The pass-through of temporary VAT rate cuts : evidence from German supermarket retail
Fuest, Clemens; Neumeier, Florian; Stöhlker, Daniel - 2021 - First draft: November 2020, this version: June 2021
identify the causal price effects, we compare the development of prices in Germany to those in Austria. Our findings indicate …
Persistent link: https://www.econbiz.de/10012547036
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Do higher corporate taxes reduce wages? : micro evidence from Germany
Fuest, Clemens; Peichl, Andreas; Siegloch, Sebastian - 2013 - First version: July 2011, This version: May 3, 2013
Because of endogeneity problems very few studies have been able to identify the incidence of corporate taxes on wages. We circumvent these problems by using an 11-year panel of data on 11,441 German municipalities' tax rates, 8 percent of which change each year, linked to administrative matched...
Persistent link: https://www.econbiz.de/10009743763
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Corporate profit shifting and the role of tax havens : evidence from German country-by-country reporting data
Fuest, Clemens; Hugger, Felix; Neumeier, Florian - 2021
annual tax base loss for Germany amounts to EUR 5.4 billion. Adding estimates of profit shifting by multinationals not … covered by the CbC data yields an overall estimate for profits shifted out of Germany to tax havens of EUR 19.1 billion per … year, corresponding to 4.3% of the profits reported by these firms in Germany. This implies a tax revenue loss due to …
Persistent link: https://www.econbiz.de/10012417748
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The pass-through of temporary VAT rate cuts : evidence from German retail prices
Fuest, Clemens; Neumeier, Florian; Stöhlker, Daniel - 2020
On 1 July 2020, value added tax (VAT) rates were reduced in Germany to fight the economic consequences of the Corona … Germany to those in Austria. Our findings indicate a nearly full pass-through of the VAT rate reduction on prices. On average …
Persistent link: https://www.econbiz.de/10012308569
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Economic deprivation and radical voting : evidence from Germany
Dorn, Florian; Fuest, Clemens; Immel, Lea; Neumeier, Florian - 2020
indicators of economic deprivation as well as federal election outcomes at the county-level in Germany for the period from 1998 …
Persistent link: https://www.econbiz.de/10012266981
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Do higher corporate taxes reduce wages? : micro evidence from Germany
Fuest, Clemens; Peichl, Andreas; Siegloch, Sebastian - 2017 - This version: September 22, 2017
This paper estimates the incidence of corporate taxes on wages using a 20-year panel of German municipalities exploiting 6,800 tax changes for identication. Using event study designs and differences-in-dierences models, we fins that workers bear about half of the total tax burden. Administrative...
Persistent link: https://www.econbiz.de/10011724405
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What Causes Cross-industry Differences of Technical Efficiency? An Empirical Investigation
Fritsch, Michael; Stephan, Andreas - 2004
Using micro-level panel data of about 35,000 firms from the German Cost Structure Census, we analyze the differences of technical efficiency across industries. Technical efficiency is estimated by firms? fixed effects. One striking result is that the distribution of technical efficiency across...
Persistent link: https://www.econbiz.de/10010324228
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Do external technology acquisitions matter for innovative efficiency and productivity?
Gantumur, Tseveen; Stephan, Andreas - 2010
To quickly adapt to technological change and developments, and thus remain competitive, firms increasingly resort to the use of external technology. This paper investigates whether and to what extent the acquisition of external disembodied technology affects the efficiency and productivity in...
Persistent link: https://www.econbiz.de/10010285767
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Outsourcing and Firm-level Performance
Görzig, Bernd; Stephan, Andreas - 2002
Using firm-level panel data from the German cost structure survey over the period 1992 to 2000, our empirical analysis shows that firms that increased material inputs relative to internal labor costs performed better in terms of gross operating surplus than other firms. However, firms that...
Persistent link: https://www.econbiz.de/10010260638
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Assessing the contribution of public capital to private production
Stephan, Andreas - 2002
also explain a part of the still-existing productivity gap between manufacturing in East and West Germany. However, I …
Persistent link: https://www.econbiz.de/10010260643