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Aligning Profit Taxation with Value Creation
Richter, Wolfram F. - 2019
The OECD seeks to align transfer pricing and profit taxation with value creation but fails to provide a clear definition. This paper argues that value creation requires international cooperation and that the profit tax base should therefore be allocated according to standards commonly considered...
Persistent link: https://www.econbiz.de/10012872065
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Structural Reforms and Income Inequality : Who Benefits from Market-Oriented Reforms?
Gründler, Klaus - 2020
We examine how structural reforms relate to income inequality. We employ many indicators of structural reforms and use data for market and net income inequality. The dataset includes up to 135 countries since 1960. The results do not suggest that market-oriented structural reforms were...
Persistent link: https://www.econbiz.de/10012843419
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Who (Else) Benefits from Electricity Deregulation? Coal Prices, Natural Gas and Price Discrimination
Hughes, Jonathan E. - 2019
, distributional effects have been more difficult to assess. In the electricity sector, deregulation has vastly increased information … impact of deregulation. This also means policies that change fuel prices can have substantially different effects on …
Persistent link: https://www.econbiz.de/10012892212
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Entry Barriers and the Labor Market Outcomes of Incumbent Workers : Evidence from a Deregulation Reform in the German Crafts Sector
Lergetporer, Philipp - 2019
We study the labor market outcomes of a deregulation reform in Germany that removed licensing requirements to become …
Persistent link: https://www.econbiz.de/10012892300
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Regulation, Financial Crises, and Liberalization Traps
Marchionne, Francesco - 2019
To reconcile the mixed empirical results, we develop a theoretical model whose main implication is a concave impact of regulation on the probability of a crisis. We test this relationship by applying a Probit model of a non-linear specification to annual data from 1999 to 2011 drawn from 132...
Persistent link: https://www.econbiz.de/10012866557
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Softening the Blow : U.S. State-Level Banking Deregulation and Sectoral Reallocation after the China Trade Shock
Ruslanova, Lilia; Hoffmann, Mathias - 2021
U.S. state-level banking deregulation during the 1980’s mitigated the impact of the China trade shock (CTS) on local …
Persistent link: https://www.econbiz.de/10013243243
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Disclosure Deregulation of Quarterly Reporting
Behrmann, Vanessa; Hornuf, Lars; Zimmermann, Jochen - 2022
In this article we investigate the deregulation efforts resulting from the 2015 transposition of the EU’s Transparency … the deregulation on average increase information asymmetry and reduce firm value. We find that this effect is stronger for …
Persistent link: https://www.econbiz.de/10013323972
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On Self-Serving Strategic Beliefs
Ging-Jehli, Nadja R. - 2019
We experimentally study settings where an individual may have an incentive to adopt negative beliefs about another’s intentions in order to justify egoistic behavior. Our first study uses a game in which a player can take money from an opponent in order to prevent the opponent from...
Persistent link: https://www.econbiz.de/10012891985
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Uncertainty and Change : Survey Evidence of Firms' Subjective Beliefs
Bachmann, Rüdiger; Carstensen, Kai; Lautenbacher, Stefan; … - 2021
This paper studies how managers plan under uncertainty. In a new survey panel on German manufacturing firms, we show that uncertainty reflects change: Planning incorporates higher subjective uncertainty about future sales growth when the firm has just experienced unusual growth, and more so if...
Persistent link: https://www.econbiz.de/10013314695
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The employment effects of labor and product markets deregulation and their implications for structural reform
Berger, Helge; Danninger, Stephan - 2006
This study explores the effects of labor and product market deregulation on employment growth. Our empirical results … framework for evaluating deregulation strategies in the presence of reform costs. Optimal deregulation takes various forms … depending on the deregulation costs and the strength of reform interactions. Compared to the first best, decentralized decision …
Persistent link: https://www.econbiz.de/10010263902