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Seißer, Goetz - Institut für Weltwirtschaft (IfW) - 2008

This paper addresses the reduction of market failure under imperfect competition. It proposes a taxscheme that provides … costs. This creates a new trade off for firms between a low tax-burden and the exercising of market power. Welfare for … tax-condition does not seem to distort profit incentives or markets; under perfect competition the tax-rate would be zero …

Persistent link: https://www.econbiz.de/10005083392

Industrial Policy and the East German Productivity Puzzle

Klodt, Henning - Institut für Weltwirtschaft (IfW) - 1999

Catching-up of East German productivity to West German levels has completely faded out since the mid l990s. The remaining productivity gap cannot be attributed to an inferior capital endowment. Instead, it appears to be the result of an inappropriate design of industrial policy which fostered...

Persistent link: https://www.econbiz.de/10005700563

Taxes and the Financial Structure of German Inward FDI

Ramb, Fred; Weichenrieder, Alfons J. - Institut für Weltwirtschaft (IfW) - 2005

The paper analyses the financial structure of German inward FDI. From a tax perspective, intra-company loans granted by the parent should be all the more strongly preferred over equity the lower the tax rate of the parent and the higher the tax rate of the German affiliate. From our study of a...

Persistent link: https://www.econbiz.de/10010886849

Italy's ACE tax and its effect on a firm's leverage

Panteghini, Paolo; Parisi, Maria Laura; Pighetti, Francesca - Institut für Weltwirtschaft (IfW) - 2012

This article describes the new ACE-type system implemented in Italy since 2012. The authors first show that this system reduces but does not eliminate the financial distortion due to interest deductibility. Using a dataset of Italian companies, the authors analyze the impact of this relief on...

Persistent link: https://www.econbiz.de/10010956098

Does Corporate Taxation Deter Multinationals? Evidence from a Historic Event in Ireland

Görg, Holger; Strobl, Eric - Institut für Weltwirtschaft (IfW) - 2014

We use a unique exogenous corporate tax policy change in the Republic of Ireland to investigate how corporate taxation affects foreign direct investment at the extensive and intensive margin. To this end we construct exhaustive sectoral and plant level panel data and use...

Persistent link: https://www.econbiz.de/10010929483

Tax Rate and Tax Base Competition for Foreign Direct Investment

Egger, Peter; Raff, Horst - Institut für Weltwirtschaft (IfW) - 2011

countries over the last decades are consistent with tougher international competition for foreign direct investment (FDI). To …

Persistent link: https://www.econbiz.de/10009317920

Steuervergünstigungen in Deutschland 2005–2012

Boss, Alfred - Institut für Weltwirtschaft (IfW) - 2011

–2012. They should be cut further in order to increase economic welfare …

Persistent link: https://www.econbiz.de/10009351450

Steuervergünstigungen in Deutschland

Boss, Alfred - Institut für Weltwirtschaft (IfW) - 2010

Tax expenditures are granted for a variety of purposes in Germany. The paper presents data on the extent and the structure of the tax expenditures in the period 2003 to 2010. Tax expenditures were reduced somewhat in the period 2003–2006. However, they increased again thereafter

Persistent link: https://www.econbiz.de/10008552732

Creating backward linkages from multinationals: Is there a role for financial incentives?

Görg, Holger; Hanley, Aoife; Strobl, Eric - Institut für Weltwirtschaft (IfW) - 2009

We investigate whether government subsidies to local input manufacturers encourage procurement from foreign firms. We use a comprehensive panel data of Irish firms from 1983 until 2002. Our data shows a spontaneity about linkages and relative insensitivity to grant aid, although it may be the...

Persistent link: https://www.econbiz.de/10005103191

Steuervergünstigungen in Deutschland: Eine Aktualisierung

Boss, Alfred; Rosenschon, Astrid - Institut für Weltwirtschaft (IfW) - 2004

Tax expenditures are granted for a variety of purposes in Germany. They will be reduced by measures decided upon in December 2003. The paper addresses the problems arising when tax expenditures are to be defined and measured. The extent and the structure of the tax expenditures in the period...

Persistent link: https://www.econbiz.de/10005700615