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Voter Involvement, Fiscal Autonomy and Public Sector Efficiency: Evidence from German Municipalities

Geys, Benny; Heinemann, Friedrich; Kalb, Alexander - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2008

political sphere is related to government performance – in terms of its efficiency – using a broad panel of German … municipalities. Our results suggest that voter involvement indeed has a positive impact on (technical) efficiency. Crucially, however …, this efficiency-enhancing effect of voter involvement is significantly (positively) affected by local governments? fiscal …

Persistent link: https://www.econbiz.de/10005097578

Economic Effects of VAT Reform in Germany

Boeters, Stefan; Böhringer, Christoph; Büttner, Thiess; … - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2006

In the tax policy debate, differentiation of value-added taxes is often justified by distributional concerns. Our quantitative analysis for Germany indicates that such concerns are misplaced. We find that the abolition of VAT differentiation has only negligible redistributive effects. Instead,...

Persistent link: https://www.econbiz.de/10005097642

Local Governments in the Wake of Demographic Change: Efficiency and Economies of Scale in German Municipalities

Geys, Benny; Heinemann, Friedrich; Kalb, Alexander - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2007

a sample of 1021 municipalities in the state of Baden-Württemberg). First, we consider local government cost efficiency …. This indicates that there is a substantial divergence in efficiency despite a homogeneous institutional setting, leaving at …

Persistent link: https://www.econbiz.de/10005097928

On the Design of Optimal Grandfathering Schemes for Emission Allowances

Böhringer, Christoph; Lange, Andreas - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2003

grandfathering of allowances. Besides having distributional impacts, the choice of the grandfathering scheme may affect efficiency if …

Persistent link: https://www.econbiz.de/10005098015

Different Prices for Identical Products? Market Efficiency and the Virtual Location in B2C E-Commerce

Häring, Julia - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2003

This paper analyses market efficiency and the role of the virtual location in digital markets using a data set …, which supports the hypothesis of enhanced market efficiency in electronic markets. Furthermore, the results show that an …

Persistent link: https://www.econbiz.de/10005098170

ICT and international corporate taxation: tax attributes and scope of taxation

Schäfer, Anne; Spengel, Christoph - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2002

In this paper, an outline of the consequences of the increased use of ICT on international corporate taxation, namely on the tax attributes and the scope of taxation, is given. It is argued that the concept of capital export neutrality shall prevail, as it is deemed to be the most appropriate to...

Persistent link: https://www.econbiz.de/10005098339

Does Work Time Flexibility Work? An Empirical Assessment of the Efficiency Effects for German Firms

Wolf, Elke; Beblo, Miriam - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2004

efficiency instead of productivity to appraise the success of flexible working hours. The results indicate that while the use of …In this paper we assess the impact of flexible work time schedules on firm efficiency using representative … and the determinants of technical efficiency simultaneously. The innovation of our study is that we draw on technical …

Persistent link: https://www.econbiz.de/10005098414

Combining technology and work organization: An analysis of complementarity between IT and decentralization across firms of different size

Rasel, Fabienne - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2014

productivity but the combination of IT and decentralization does not yield a productivity premium. Contrarily, for the sample of … larger firms, the results show that the productivity of IT depends positively on decentralization. The findings suggest that …

Persistent link: https://www.econbiz.de/10010957612

Trade and technology: New evidence on the productivity sorting of firms

Bertschek, Irene; Hogrefe, Jan; Rasel, Fabienne - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2013

Using a unique German firm-level data set, we provide empirical evidence for a productivity sorting along two …

Persistent link: https://www.econbiz.de/10010957613

Estimating dynamic R&D demand: An analysis of costs and long-run benefits

Peters, Bettina; Roberts, Mark J.; Vuong, Van Anh; … - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2013

linkages between the firm's R&D investment, product and process innovations, and future productivity and profits. The dynamic …&D investment. For the median productivity firm, investment in R&D raises firm value by 3.0 percent in a group of hightech … significantly affect R&D investment rates and productivity changes in the high-tech industries. …

Persistent link: https://www.econbiz.de/10010957646