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Engler, Philipp; Tervala, Juha - 2016

Several studies have analyzed the trade and output effects of the Transatlantic Trade and Investment Partnership (TTIP) between the United States and the European Union, but our paper is the first attempt to study its welfare effects. We measure the welfare effect of TTIP as the percentage of...

Persistent link: https://www.econbiz.de/10011527321

Fiscal devaluation in a monetary union : conference paper

Engler, Philipp; Ganelli, Giovanni; Tervala, Juha; … - 2014

Between 1999 and the onset of the economic crisis in 2008 real exchange rates in Greece, Ireland, Italy, Portugal and Spain appreciated relative to the rest of the euro area. This divergence in competitiveness was reflected in the emergence of current account imbalances. Given that exchange rate...

Persistent link: https://www.econbiz.de/10010487256

Effektive Steuerbelastung der grenzüberschreitenden Geschäftstätigkeit nach den Vorschlägen zur Reform der Unternehmensbesteuerung

Spengel, Christoph - 2000

Das Steuersenkungsgesetz stellt das größte Reformvorhaben auf dem Gebiet der direkten Steuern in Deutschland seit der Einführung des körperschaftsteuerlichen Anrechnungssystems zum 1.1.1977 dar. Vorgesehen sind eine Änderung des Steuersystems, eine Verringerung der Steuersätze sowie eine...

Persistent link: https://www.econbiz.de/10001465741

The Use of Real-Time Information in Phillips Curve Relationships for the Euro Area

Paloviita, Maritta - 2016

Persistent link: https://www.econbiz.de/10012991339

How do investors value the publication of tax information? : evidence from the European public country-by-country reporting

Müller, Raphael; Spengel, Christoph; Weck, Stefan - 2021 - This version: October 2021

We examine the capital market reaction to the announcement of the European Union (EU) to introduce a public tax country …

Persistent link: https://www.econbiz.de/10012648417

Fiscal devaluation in a Monetary Union

Engler, Philipp; Ganelli, Giovanni; Tervala, Juha; … - 2013

Persistent link: https://www.econbiz.de/10010221275

Breaking borders? : the European Court of Justice and internal market

Spengel, Christoph; Fischer, Leonie; Stutzenberger, Kathrin - 2020

Upon more than 400 judgements on direct taxation, the case law of the European Court of Justice has considerably shaped Member States' tax systems. Based on Member States' tax law adjustments in the context of four landmark rulings on corporate income taxation, we analyse whether case law is a...

Persistent link: https://www.econbiz.de/10012311832

Ring-fencing digital corporations : investor reaction to the European Commission's digital tax proposals

Klein, Daniel; Ludwig, Christopher A.; Spengel, Christoph - 2019

avoidance, have a higher profit shifting potential, and for those with higher exposure to the EU. The market value of digital …

Persistent link: https://www.econbiz.de/10012126106

Reporting behavior and transparency in European banks' country-by-country reports

Dutt, Verena K.; Nicolay, Katharina; Spengel, Christoph - 2021

The public CbCR requirement for EU financial institutions leaves leeway to the reporting firms as regards the … calculating and presentation of the data. Based on a sample of CbCRs published by EU-headquartered multinational bank groups, we … important in light of the proposal for a public CbCR for large multinational firms in the EU. …

Persistent link: https://www.econbiz.de/10012434484

The EU's new era of "fair company taxation" : the impact of DEBRA and Pillar Two on the EU Member States' effective tax rates

Gschossmann, Emilia; Heckemeyer, Jost H.; Müller, Jessica - 2024 - This version: 7 March 2024

, we evaluate how the two measures and their interplay influence the EU Member States' effective tax levels and thus their …

Persistent link: https://www.econbiz.de/10014504801