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Many countries have introduced patent box regimes in recent years, offering a reduced tax rate to businesses for their IP-related income. Patent boxes are supposed to increase innovative activity, but they are also suspected to aim at attracting inward profit shifting from multinational...
Persistent link: https://www.econbiz.de/10012425546
In this paper, we investigate distortions created by turnover taxes. As a natural experiment, we explore a reform that replaced turnover taxes with value-added taxes for some service industries in China, while the taxation of manufacturing industries remained unchanged. The reform increased...
Persistent link: https://www.econbiz.de/10013177545
exists on how to measure it. One key challenge is how to conceptualize and measure electoral competitiveness at the district … competitiveness which rest on explicit calculations about how votes translate into seats, but also implicit assumptions about how … the units in which competitiveness is best measured, arguing in favor of vote-share denominated measures and against vote …
Persistent link: https://www.econbiz.de/10012018109
, competitiveness is affected by the parameters of the information structure: supply functions are steeper with more noise in the … competitiveness. …
Persistent link: https://www.econbiz.de/10010264447
-to-head competition with Germany; iii) low non-price competitiveness of French export goods; iv) offshoring of entire production processes …
Persistent link: https://www.econbiz.de/10010273872
A finite number of sellers (n) compete in schedules to supply an elastic demand. The costs of the sellers have uncertain common and private value components and there is no exogenous noise in the system. A Bayesian supply function equilibrium is characterized; the equilibrium is privately...
Persistent link: https://www.econbiz.de/10010276986
’, if fiscal consolidation is combined with a program for bank recovery and for competitiveness and growth. The second …
Persistent link: https://www.econbiz.de/10012269486
The provision of social incentives in the workplace, where performance benefits a charitable cause, has been frequently used in modern organizations. In this paper, we quantify the impact of social incentives on performance under two incentive schemes: piece rate and a winner-take-all...
Persistent link: https://www.econbiz.de/10013177552
In this study, we examine the influence of competitiveness on the stability of labour relations using the example of … growing evidence on the external relevance of competitiveness by analysing gender differences in the correlation between … competitiveness and labour market success and whether these effects depend on how the students' propensity to compete is measured. By …
Persistent link: https://www.econbiz.de/10012657970
Based on firm level data in the French manufacturing sector, we find that firms adapt quickly, strongly and through multiple channels to energy shocks, even though electricity and gas bills represent a very small share of their total costs. Over the period 1996-2019, faced with an idiosyncratic...
Persistent link: https://www.econbiz.de/10014377522