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Linking weak and strong sustainability indicators : the case of global warming

Rennings, Klaus; Hohmeyer, Olav - 1997

The aim of this paper is to describe and discuss the weak and strong sustainability approach of assessing climate change and to show reasonable applications, weaknesses, possible improvements and linkages of both approaches. Main features of "weak" and "strong" sustainability approaches are...

Persistent link: https://www.econbiz.de/10011440763

External costs of road, rail and air transport : a bottom-up approach

Weinreich, Sigurd; Rennings, Klaus; Schlomann, Barbara - 1998

This paper aims to describe the calculation of environmental and health externalities caused by air pollutants, accidents and noise from different transport modes (road, rail, air) on the route Frankfurt-Milan. The investigation is part of the QUITS project (QUITS = Quality Indicators for...

Persistent link: https://www.econbiz.de/10011441052

Wie lässt sich die gesetzliche Pflegeversicherung mit Hilfe personengebundener Budgets reformieren?

Arntz, Melanie; Spermann, Alexander - 2003

Vor dem Hintergrund des steigenden Kostendrucks und eines Rekorddefizits der gesetzlichen Pflegeversicherung von 400 Mio. - in 2002 setzt die Rürup-Kommission in ihren Reformplänen für die gesetzliche Pflegeversicherung unter anderem auf die Erprobung so genannter personengebundener...

Persistent link: https://www.econbiz.de/10011448737

Maxi-Arbeitsangebotseffekte oder zusätzliche Arbeitslose durch Mini- und Midi-Jobs?

Arntz, Melanie; Feil, Michael; Spermann, Alexander - 2003

In diesem Beitrag wird auf der Basis des Steuer-Transfer-Mikrosimulationsmodells STSM in Verbindung mit einem diskreten Arbeitsangebotsmodell nach van Soest (1995) der Frage nachgegangen, welche maximalen Arbeitsangebotseffekte von der Reform der geringfügigen Beschäftigung zu erwarten sind....

Persistent link: https://www.econbiz.de/10011448856

Steuerpolitik in Deutschland : eine Halbzeitbilanz der aktuellen Legislaturperiode im Kontext europäischer Entwicklungen

Bräutigam, Rainer; Spengel, Christoph - 2015

Seit der Unternehmensteuerreform 2008/2009 haben sich die steuerlichen Rahmenbedingungen in Deutschland im Grundsatz … der EU zeigt erste Konsequenzen des steuerlichen Stillstands in Deutschland auf. Im Vergleich zu anderen europäischen … Ländern werden die steuerlichen Standortbedingungen für Unternehmen in Deutschland zusehends unattraktiver. …

Persistent link: https://www.econbiz.de/10011339802

The sorting of female careers after first birth : a competing risks analysis of maternity leave duration

Arntz, Melanie; Dlugosz, Stephan; Wilke, Ralf A. - 2014

A number of contributions have found evidence for motherhood being a critical life event for women's employment careers. This study presents a detailed model for the du- ration of maternity leave in which young mothers can make a transition into a number of states related to employment and...

Persistent link: https://www.econbiz.de/10010462752

Impact of tax rate cut cum base broadening reforms on heterogeneous firms : learning from the German tax reform 2008

Finke, Katharina; Heckemeyer, Jost H.; Reister, Timo; … - 2010

The German corporate tax reform of 2008 has brought about important cuts in corporate tax rates, which were at the same time accompanied by significant changes in the determination of the tax base for both major German corporate taxes - corporate income tax and trade tax. The reform followed the...

Persistent link: https://www.econbiz.de/10003969889

Employment impacts of cleaner production : evidence from a German study using case studies and surveys

Pfeiffer, Friedhelm; Rennings, Klaus - 1999

The study assesses net employment effects of technical progress which can be expected by the ongoing transition from end-of-pipe technologies towards cleaner production. Empirical evidence is presented on the basis of case studies and panel data including a telephone survey in German industry....

Persistent link: https://www.econbiz.de/10011442904

The effective average tax burden in the European Union and the USA : a computer-based calculation and comparison with the model of the European tax analyzer

Jacobs, Otto H.; Spengel, Christoph - 1999

In this paper we present a computer-based model (so-called European Tax Analyzer) for the international computation and comparison of company tax burdens. The methodology follows the forward-looking concepts for the measurement of effective average tax rates (EATR) on the basis of a model-firm....

Persistent link: https://www.econbiz.de/10011443402

Effective marginal tax rates for US investors in Germany and Europe : an analysis of recent tax reforms in Germany

Spengel, Christoph - 1999

In this paper the impact of the corporate tax systems of the 15 EU-member states on the investment and the financing decision of an US multinational corporation is analysed. The calculation of the resulting effective marginal tax rates (EMTR) closely follow the model of King and Fullerton. There...

Persistent link: https://www.econbiz.de/10011443408