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Integration benefits on EU retail credit markets: evidence from interest rate pass-through
Heinemann, Friedrich; Schüler, Martin - 2002
that national differences of the pass-through speed in the EU can be regarded as a retail-oriented indicator of financial …
Persistent link: https://www.econbiz.de/10010298095
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Factor Mobility, Government Debt and the Decline in Public Investment
Heinemann, Friedrich - 2002
like the EU deficit limits. The econometric results indicate that the decline is largely due to two developments: First to … privatisation process nor EU deficit restrictions of the Maastricht Treaty can explain the decline. …
Persistent link: https://www.econbiz.de/10010298102
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Taxation, R&D tax incentives and patent application in Europe
Ernst, Christof; Spengel, Christoph - 2011
The focus of this paper is on effects from tax incentives for research and development inputs (R&D) and corporate income tax on business R&D and patenting behaviour. First, we provide a theoretical discussion of tax planning with R&D and intellectual property (IP) ownership. Further, we employ...
Persistent link: https://www.econbiz.de/10010304457
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Exchange rate regimes and fiscal discipline in OECD countries
Heinemann, Friedrich - 1999
not economic necessity have dictated the consolidation in the EU during the 90s. …
Persistent link: https://www.econbiz.de/10000683878
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Towards a single European market in asset management
Heinemann, Friedrich; Schröder, Michael; Schüler, … - 2003
Persistent link: https://www.econbiz.de/10003342585
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The political cconomy of corporate tax harmonization : why do European politicians (dis)like minimum tax rates?
Osterloh, Steffen (contributor);  … - 2008
Setting minimum tax rates is a well discussed way of mitigating pressure from tax competition. This paper investigates which motives shape the support for a minimum corporate tax among politicians. We make use of a unique data base: a survey among members of the European parliament. Our results...
Persistent link: https://www.econbiz.de/10003793773
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Tax harmonisation in Europe : the determination of corporate taxable income in the EU member states
Oestreicher, Andreas (contributor);  … - 2007
the EU-wide activities of multinationals as proposed by the European Commission. Second, we estimate the consequences on … the effective levels of company tax burdens in selected EU member states if IFRS are considered as a tool for defining the …
Persistent link: https://www.econbiz.de/10003480047
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Harmonisierung der Konzernbesteuerung innerhalb und an den Außengrenzen der Europäischen Union
Spengel, Christoph (contributor); Wendt, Carsten (contributor) - 2007
Consolidated Corporate Tax Base (CCCTB) for their EU-wide activities. The application of the CCCTB is limited to the boundaries of … the EU. For those cross-border business activities between member states and third countries, separate accounting using … affiliated companies resident in third countries. This paper investigates options for the tax treatment of non-EU income of EU …
Persistent link: https://www.econbiz.de/10003502642
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Besteuerungsprinzipien und effektive Unternehmenssteuerbelastungen in der Europäischen Union
Elschner, Christina; Heckemeyer, Jost H.; Spengel, Christoph - 2009
Weise detailliert quantifizierten Besteuerungsregime zeigt unter anderem, dass in der EU das Prinzip der …
Persistent link: https://www.econbiz.de/10003857709