Similar Search Results

Designing Instrument Packages for the Low-Carbon Transition : An Evaluation Framework with an Application to Austria

van der Werf, Edwin; Vollebergh, Herman R.J; Vogel, Johanna - 2021

commercial (buildings) sector in an ambitious country, Austria …

Persistent link: https://www.econbiz.de/10013217087

Price Effects of the Austrian Fuel Price Fixing Act : A Synthetic Control Study

Becker, Maike; Pfeifer, Gregor; Schweikert, Karsten - 2021

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

Identifying Leadership Skills Required in the Digital Age

Klus, Milan - 2020

How should executives lead organisations and their employees in an increasingly digitalized business environment and what skills are needed to succeed? Although the evolution of digital technologies considerably changes working environments in organisations and creates new challenges for...

Persistent link: https://www.econbiz.de/10012838249

The Impact of Consumer Protection in the Digital Age : Evidence from the European Union

Rösner, Anja - 2020

We investigate the effect of an EU-wide consumer protection regulation on consumer trust as well as consumer behavior. The Unfair Commercial Practice Directive (UCPD) was implemented by EU member states between 2007 and 2010. We utilize data from the Special and Flash Eurobarometer for the years...

Persistent link: https://www.econbiz.de/10012841928

Mergers in the Digital Economy

Gautier, Axel - 2020

Over the period 2015-2017, the five giant technologically leading firms, Google, Amazon, Facebook, Amazon and Microsoft (GAFAM) acquired 175 companies, from small start-ups to billion dollar deals. By investigating this intense M&A, this paper ambitions a better understanding of the Big Five's...

Persistent link: https://www.econbiz.de/10012842674

Humanistic Digital Governance

Snower, Dennis; Twomey, Paul - 2021

We identify an important feature of current digital governance systems: “third-party funded digital barter”: consumers of digital services get many digital services for free (or underpriced) and in return have personal information about themselves collected for free. In addition, the digital...

Persistent link: https://www.econbiz.de/10013314749

Stähler, Frank; Stähler, Leander - 2022

This paper scrutinizes the effects of the European Directive on Copyright in the Digital Single Market on platform competition in media markets. Platforms that are Online Content-Sharing Service Providers must have a license agreement with collective management organizations that control the...

Persistent link: https://www.econbiz.de/10013298600

Digitalization and Cross-Border Tax Fraud : Evidence from E-Invoicing in Italy

Heinemann, Marwin; Stiller, Wojciech - 2023

The digitalization of transaction processes through tools such as electronic invoicing (e-invoicing) aims to improve tax compliance and reduce administrative costs. Another important aspect of digitalization is its potential to reduce tax evasion. We analyze the impact of the widely introduced...

Persistent link: https://www.econbiz.de/10014262741

Interest income tax evasion, the EU savings directive, and capital market effects

Klautke, Tina; Weichenrieder, Alfons J. - 2008

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

A Destination-Based Allowance for Corporate Equity

Hebous, Shafik - 2019

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

1
2
3
4
5
6
7
8
9
10
Next
Last