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Dieser Artikel beschäftigt sich mit den Unterschieden zwischen Geld- und Fiskalpolitik, die für die unterschiedliche institutionelle Ausgestaltung dieser beiden Bereiche der Wirtschaftspolitik in der Europäischen Union verantwortlich sind. Während die Geldpolitik politisch unabhängig auf...
Persistent link: https://www.econbiz.de/10010297481
that national differences of the pass-through speed in the EU can be regarded as a retail-oriented indicator of financial …
Persistent link: https://www.econbiz.de/10010298095
like the EU deficit limits. The econometric results indicate that the decline is largely due to two developments: First to … privatisation process nor EU deficit restrictions of the Maastricht Treaty can explain the decline. …
Persistent link: https://www.econbiz.de/10010298102
We analyse R&D tax incentives in a detailed way considering a multi-period setting and economic assumptions which reflect a realistic economic environment. We measure the incentive's impact on the firm's total tax payments and the R&D cost by means of the simulation model European Tax Analyzer....
Persistent link: https://www.econbiz.de/10010298706
The focus of this paper is on effects from tax incentives for research and development inputs (R&D) and corporate income tax on business R&D and patenting behaviour. First, we provide a theoretical discussion of tax planning with R&D and intellectual property (IP) ownership. Further, we employ...
Persistent link: https://www.econbiz.de/10010304457
This paper studies policy instruments that correct insufficient learning-by-doing (LbD) and research and development (R&D) of renewable electricity technologies and insufficient investments in energy efficiency (EE) in the presence of carbon pricing. The theoretical model analysis shows how to...
Persistent link: https://www.econbiz.de/10011382267
cigarettes, the structure of the consumption, but also the amount of the tax revenue. EU Directive 2011/64/EU prescribes the … determine the shares of one or another component in the overall excise tax structure, whereby the EU directive only prescribes … in the EU. The first one is that an increase of the specific component of the cigarette excise negatively affects the …
Persistent link: https://www.econbiz.de/10011657107
380 local authority areas in the United Kingdom. We find that exposure to the EU in terms of immigration and trade …
Persistent link: https://www.econbiz.de/10011657159
We study the pass-through of indirect taxes on beer prices in the European Union (EU). Exploiting the variation of … EU member states, we estimate the tax pass-through of specific beer excise taxes and ad valorem value added taxes (VAT …). VAT is under-shifted at a rate of approximately 70%. Specific excise taxes are almost fully shifted to prices in the EU …
Persistent link: https://www.econbiz.de/10012018317
the single most important correlate of the subsequent Leave vote in the 2016 European Union (EU) referendum, along with … specific welfare reforms as well as broader measures of political preferences. The results suggest that the EU referendum could …
Persistent link: https://www.econbiz.de/10011887419