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Foreign Ownership and the Extensive Margins of Exports: Evidence for Manufacturing Enterprises in Germany
Raff, Horst; Wagner, Joachim - 2013
exports and take this model to data from Germany, one of the leading actors on the world market for goods. In line with …
Persistent link: https://www.econbiz.de/10010318796
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German Firms in International Trade: Evidence from Recent Microdata
Fauth, Matthias; Jung, Benjamin; Kohler, Wilhelm - 2023
In this paper, we zoom in on the firm level of German merchandise foreign trade, using a novel data base with information on the export and import value by firm, country, product and year for the period 2011-2019. Problems arising from the consolidated reporting of taxable entities and the...
Persistent link: https://www.econbiz.de/10014377497
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German Firms in International Trade : Evidence from Recent Microdata
Fauth, Matthias; Jung, Benjamin; Kohler, Wilhelm - 2023
In this paper, we zoom in on the firm level of German merchandise foreign trade, using a novel data base with information on the export and import value by firm, country, product and year for the period 2011-2019. Problems arising from the consolidated reporting of taxable entities and the...
Persistent link: https://www.econbiz.de/10014347018
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Profit Shifting in the EU : Evidence from Germany
Weichenrieder, Alfons J. - 2021
The paper considers profit shifting behavior using data on German inbound and outbound FDI. It finds an empirical correlation between the home country tax rate of a parent and the net of tax profitability of its German affiliate that is consistent with profit shifting behavior. For profitable...
Persistent link: https://www.econbiz.de/10013316976
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Do Multinationals Transplant Their Business Model?
Marin, Dalia - 2019
What determines whether or not multinational firms transplant the mode of organisation to other countries? We embed the theory of knowledge hierarchies in an industry equilibrium model of monopolistic competition to examine how the economic environment may affect the decision of multinational...
Persistent link: https://www.econbiz.de/10012860290
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Corporate Profit Shifting and the Role of Tax Havens : Evidence from German Country-by-Country Reporting Data
Fuest, Clemens; Hugger, Felix; Neumeier, Florian - 2021
annual tax base loss for Germany amounts to EUR 5.4 billion. Adding estimates of profit shifting by multinationals not … covered by the CbC data yields an overall estimate for profits shifted out of Germany to tax havens of EUR 19.1 billion per … year, corresponding to 4.3% of the profits reported by these firms in Germany. This implies a tax revenue loss due to …
Persistent link: https://www.econbiz.de/10013250044
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Taxes and the financial structure of German inward FDI
Ramb, Fred; Weichenrieder, Alfons J. - 2004
tax rate of the German affiliate. From our study of a panel of more than 8,000 non-financial affiliates in Germany, we …
Persistent link: https://www.econbiz.de/10010261101
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Sales and Markup Dispersion : Theory and Empirics
Mrazova, Monika - 2019
We derive exact conditions relating the distributions of firm productivity, sales, output, and markups to the form of demand in monopolistic competition. Applications include a new “CREMR” demand function (Constant Revenue Elasticity of Marginal Revenue): it is necessary and sufficient for...
Persistent link: https://www.econbiz.de/10012892151
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On the Road (Again) : Commuting and Local Employment Elasticities in Germany
Krebs, Oliver; Pflüger, Michael - 2021
address the role of housing markets for quantitative analyses. Germany is an exciting laboratory because commuting across … local labor markets is pervasive, unique data are available, and because Germany’s high degree of trade openness poses a …/housing shares in Germany turns out to be inessential for our findings, the level of the land/housing share plays an important role …
Persistent link: https://www.econbiz.de/10013219058
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Parental Leave Benefit and Differential Fertility Responses: Evidence from a German Reform
Cygan-Rehm, Kamila - 2015
This paper examines the causal effects of a major change in the German parental leave benefits on fertility. I use the unanticipated reform of 2007 to assess how a move from a means-tested to an earnings-related benefit affects higher-order births. By using data from the Mikrozensus, I find that...
Persistent link: https://www.econbiz.de/10011307065