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The Savings Directive has been celebrated as a major political break-through in coordinating taxation in Europe. Against this background, the present paper evaluates the real-world effects of this directive. The directive has left a loophole by providing grandfathering (exemption from...
Persistent link: https://www.econbiz.de/10010277186
Following renewed academic and policy interest in the destination-based principle for taxing profits—particularly through a destination-based cash flow tax (DBCFT)—this paper studies other forms of efficient destination-based taxes. Specifically, it analyzes the Destination-Based Allowance...
Persistent link: https://www.econbiz.de/10012892223
-experimental variation in nonemployment values arises from four large reforms of unemployment insurance (UI) benefit levels in Austria. We …
Persistent link: https://www.econbiz.de/10012892243
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
using the example of forcefully displaced Bosnians who arrived in Austria during the 1992-1995 Bosnian war. Deploying 22 … attained in Austria vis-Ã -vis Bosnia on labour market outcomes for refugees aged around schooling thresholds. These estimates … holders are visible after more than two decades of stay in Austria. The discount on Bosnian education declines over time for …
Persistent link: https://www.econbiz.de/10013216246
commercial (buildings) sector in an ambitious country, Austria …
Persistent link: https://www.econbiz.de/10013217087
In Austria, a gender pay transparency law was introduced in 2011, requiring companies with more than 1,000 employees to …
Persistent link: https://www.econbiz.de/10013237218
in unearned income, we exploit a policy reform that lowered survivor pensions in Austria. Men widowed after the survivor …
Persistent link: https://www.econbiz.de/10013250031
whether they indeed help lower the overall fuel price level is unclear. In this paper, we study the effect of Austria’s Fuel … estimate Austria’s price trends in absence of the intervention. Our empirical results suggest, that immediately after the Fuel … prices appears to be less pronounced and amounts to 6.6% lower prices. Austria’s fuel price regulation seems to have been …
Persistent link: https://www.econbiz.de/10013250741
demonstrate the economic and welfare impact of recent pension reform in Austria …
Persistent link: https://www.econbiz.de/10013316657