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Minimum legal drinking age and the social gradient in binge drinking

Ahammer, Alexander; Bauernschuster, Stefan; Halla, Martin; … - 2021

morbidity. Regression discontinuity estimates show that legal access to alcohol increases the frequency and intensity of … drinking, which results in more hospital admissions due to alcohol intoxication. The effects are stronger for boys and … customers. More generally, perceived access to alcohol is very high and hardly changes at the MLDA. However, teenagers consider …

Persistent link: https://www.econbiz.de/10012606273

Subsidies to homeownership and central city rent

Daminger, Alexander - 2021

This paper analyzes the effects of German homeownership subsidies on the intra-city rent structure. Using a large-scale micro data set on German rent offerings, I first construct novel city rent indexes that include various rings around cities' CBDs. Using triple differences (TD) frameworks, I...

Persistent link: https://www.econbiz.de/10012648082

Intermediated vs. Direct Sales and a No-Discrimination Rule

Wismer, Sebastian - 2013

When sellers join a platform to sell their products, the platform operator may restrict their strategic decisions. In fact, several platform operators impose most-favored treatment or no-discrimination rules (NDRs), asking sellers not to offer better sales conditions elsewhere. In this paper, I...

Persistent link: https://www.econbiz.de/10010294699

Why Do Platforms Charge Proportional Fees? Commitment and Seller Participation

Muthers, Johannes; Wismer, Sebastian - 2012

If an intermediary offers sellers a platform to reach consumers, he may face the following hold-up problem: sellers suspect the intermediary will enter their respective product market as a merchant after they have sunk fixed costs of entry. Therefore, fearing that their investments cannot be...

Persistent link: https://www.econbiz.de/10010294746

Intermediated vs. Direct Sales and a No-Discrimination Rule

Wismer, Sebastian - 2013

Persistent link: https://www.econbiz.de/10013087223

Escaping the exchange of information: Tax evasion via citizenship-by-investment

Langenmayr, Dominika; Zyska, Lennard - 2021

With (automatic) exchange of tax information among countries now common, tax evaders have had to find new ways to hide their offshore holdings. One such way are citizenship-by-investment programs, which offer foreigners a new passport for a local investment or a fixed fee. We show analytically...

Persistent link: https://www.econbiz.de/10012606272

Corporate Taxes, Profit Shifting and the Location of Intangibles within Multinational Firms

Dischinger, Matthias; Riedel, Nadine - 2008

Intangible assets are one major source of profit shifting opportunities due to a highly intransparent transfer pricing process. Our paper argues that multinational enterprises (MNEs) optimize their profit shifting strategy by locating shifting relevant intangible property at affiliates with a...

Persistent link: https://www.econbiz.de/10010294673

Government R&D Subsidies as a Signal for Private Investors

Kleer, Robin - 2008

Government subsidies for R&D are intended to promote projects with high returns to society but too little private returns to be beneficial for private investors. This may be caused by spillovers or a low appropriability rate. Apart from the direct funding of these projects, government grants may...

Persistent link: https://www.econbiz.de/10010294659

Optimal estate taxation: More (about) heterogeneity across dynasties

Krug, Philipp - 2022

Standard models on optimal estate taxation do not allow for intergenerational transmission of bequest motives. However, correlation in bequest motives may exist due to genetic and cultural transmission of preferences or indirect reciprocity. I introduce such intergenerational correlation to a...

Persistent link: https://www.econbiz.de/10014296312

Income taxation and job creation

Röhrs, Johanna - 2021

In this paper, I argue that there is an inefficiently high number of job creators in a model with labour market imperfections and an endogenous decision to become a job creator. I therefore augment the standard labour matching model developed by Mortensen and Pissarides by an endogenous job...

Persistent link: https://www.econbiz.de/10012606276