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Firm heterogeneity explains the productivity driven selection mechanism that determines aggregate productivity growth within industries. This paper empirically demonstrates that ICT has a robust impact on firm heterogeneity only when ICT is used intensively and jointly with specific ICT...
Persistent link: https://www.econbiz.de/10003794022
This paper analyzes the relationship between investment in information and communication technologies (ICT), non-ICT-investment, labor productivity and workplace reorganization. Firms are assumed to reorganize workplaces if the productivity gains arising from workplace reorganization exceed the...
Persistent link: https://www.econbiz.de/10011446232
Persistent link: https://www.econbiz.de/10001701743
Persistent link: https://www.econbiz.de/10001774206
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
In the advent of postal market liberalization in several European countries we expect that the incumbent operators anticipate entry by competitors who are not required to offer universal service, i.e. coverage of the entire country and uniform pricing. The market for postal service exhibits...
Persistent link: https://www.econbiz.de/10003794001
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
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
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
Energy markets and energy-intensive industries in all EU member states especially in Germany are subject to a diverse … emission taxes and emissions trading in qualitative and quantitative terms within a partial equilibrium framework for the EU …. It turns out that those firms within the EU Emissions Trading Scheme (EU ETS) which at the same time are subject to …
Persistent link: https://www.econbiz.de/10003302739