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Workers' skill level and information technology : evidence from German service firms

Falk, Martin; Seim, Katja - 1999

This paper analyses the link between human capitaland information technology(IT ) in the service production process. The analysis is based on 1994 cross-sectional data for 1929 German. Firms drawn from the first wave of the Mannheim Service Innovation Panel (MIP-S). Factor demand functions are...

Persistent link: https://www.econbiz.de/10011442453

Alleviating adverse implications of EU climate policy on competitiveness : the case for border tax adjustments or the clean development mechanism?

Alexeeva-Talebi, Victoria (contributor); … - 2008

Ambitious unilateral EU environmental policy has raised concerns about adverse competitiveness implications for … measures to address these concerns in the EU Emission Trading Scheme (EU ETS): border tax adjustments (BTA) and the Clean … policy on energy-intensive and export-oriented industries. The regulatory protection of these industries via subsidies for EU …

Persistent link: https://www.econbiz.de/10003777863

The political cconomy of corporate tax harmonization : why do European politicians (dis)like minimum tax rates?

Osterloh, Steffen (contributor); … - 2008

Setting minimum tax rates is a well discussed way of mitigating pressure from tax competition. This paper investigates which motives shape the support for a minimum corporate tax among politicians. We make use of a unique data base: a survey among members of the European parliament. Our results...

Persistent link: https://www.econbiz.de/10003793773

Developing supra-European emissions trading schemes : an efficiency and international trade analysis

Alexeeva-Talebi, Victoria (contributor); … - 2007

Given the coexistent EU priorities concerning the competitiveness of European industries and international emissions … regulation at the company level, this paper assesses the efficiency and competitiveness implications of linking the EU Emissions … equilibrium approach shows that the aggregate welfare impacts of linking the EU ETS are rather limited. We further find that the …

Persistent link: https://www.econbiz.de/10003480083

Partisan politics in corporate tax competition

Osterloh, Steffen; Debus, Marc - 2009

This paper studies the effects of political factors, mainly partisanship, on corporate taxes in the past 30 years – a period of intensifying competitive pressure in Europe. Extending the Zodrow-Mieszkowski model by decision-makers who have ideological preferences yields the hypothesis that...

Persistent link: https://www.econbiz.de/10003914213

The impact of personal and corporate taxation on capital structure choices

Overesch, Michael (contributor); Voeller, Dennis (contributor) - 2008

This paper empirically analyses whether both personal and corporate taxation have an impact on companies' capital structure decisions. We investigate the effect of the difference in taxation of debt and equity financing on capital structures. Our empirical results, based on a comprehensive panel...

Persistent link: https://www.econbiz.de/10003671263

Hydrogen in passenger transport : a macroeconomic analysis

Jokisch, Sabine (contributor); Mennel, Tim (contributor) - 2007

hydrogen infrastructure costs. The results presented in this paper build on data and projections developed in the EU funded …

Persistent link: https://www.econbiz.de/10003578393

How corporate tax competition reduces personal tax revenue

Mooij, Ruud A. de; Nicodème, Gaëtan - In: CESifo DICE report : journal for institutional comparisons 6 (2008) 1, pp. 27-31

Persistent link: https://www.econbiz.de/10003708848

Besteuerungsprinzipien und effektive Unternehmenssteuerbelastungen in der Europäischen Union

Elschner, Christina; Heckemeyer, Jost H.; Spengel, Christoph - 2009

Weise detailliert quantifizierten Besteuerungsregime zeigt unter anderem, dass in der EU das Prinzip der …

Persistent link: https://www.econbiz.de/10003857709

A common corporate tax base for Europe : an impact assessment of the draft council directive on a CC(C)TB

Spengel, Christoph; Ortmann-Babel, Martina; Zinn, Benedikt - 2012

After intensive and extensive preparation, the European Commission released the long-awaited proposal for a Council Directive on a Common Consolidated Corporate Tax Base (CCCTB) on March 16, 2011. In the context of the Europe 2020 Strategy, major objectives of the proposed CCCTB are the...

Persistent link: https://www.econbiz.de/10009553619