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Kyoto and Carbon Leakage : An Empirical Analysis of the Carbon Content of Bilateral Trade

Aichele, Rahel; Felbermayr, Gabriel J. - 2021

Has the Kyoto Protocol induced carbon leakage? We conduct the first empirical ex-post evaluation of the Protocol. We derive a theoretical gravity equation for the CO2 content of trade, which accounts for intermediate inputs, both domestic and imported. The structure of our new panel database of...

Persistent link: https://www.econbiz.de/10013315947

Which Conflicts Can the European Neighbourhood Policy Help Resolve?

Gylfason, Thorvaldur - 2012

the European Union's neighbourhood? In the spirit of Montesquieu and Monnet, the basic hypothesis of the EU is that closer … prosperity and detente. The EU has a strong motive in this, since conflicts in its neighbourhood spill-over into the EU itself …, strong intraregional trade, and the prospect of accession to the EU. It concludes that the EU's Member States must give …

Persistent link: https://www.econbiz.de/10013104253

Earnings Shocks and Tax-Motivated Income-Shifting : Evidence from European Multinationals

Dharmapala, Dhammika - 2012

This paper presents a new approach to estimating the existence and magnitude of tax-motivated income shifting within multinational corporations. Existing studies of income shifting use changes in corporate tax rates as a source of identification. In contrast, this paper exploits exogenous...

Persistent link: https://www.econbiz.de/10013107348

On Creditor Seniority and Sovereign Bond Prices in Europe

Steinkamp, Sven - 2013

The recent increase of interest rate spreads in Europe and their apparent detachment from underlying fundamental variables has generated a debate on multiple equilibria in the sovereign bond market (see De Grauwe and Ji (2012)). We critically evaluate this hypothesis, by pointing towards an...

Persistent link: https://www.econbiz.de/10013090004

Do Transfer Pricing Laws Limit International Income Shifting? Evidence from European Multinationals

Lohse, Theresa - 2013

In recent years several countries have augmented their national tax laws by transfer pricing legislations which intend to limit the leeway of multinational firms to exploit international corporate tax rate differences and relocate profit to low-tax affiliates by distorting intra-firm transfer...

Persistent link: https://www.econbiz.de/10013075137

VAT and Agriculture : Lessons from Europe

Cnossen, Sijbren - 2017

inputs, the EU has devised a flat-rate scheme that permits them to charge a presumptive rate (approximately equal to the …

Persistent link: https://www.econbiz.de/10012960480

Financing Bologna, the Internationally Mobile Students in European Higher Education

Gerard, Marcel - 2008

Despite the importance of the Bologna process for the mobility of students, and the further mobility of graduates, as well as for peace, growth and welfare in that area, nothing has been decided so far for the financing of internationally mobile students, so that the burden of that financing,...

Persistent link: https://www.econbiz.de/10012770440

Reforming European Universities : Scope for an Evidence-Based Process

Veugelers, Reinhilde - 2008

the reform process. The analysis shows that, while EU universities have improved their quantitative performance on …

Persistent link: https://www.econbiz.de/10012771997

Wealth Inequality and Homeownership in Europe

Kaas, Leo - 2015

The recently published Household Finance and Consumption Survey has revealed large differences in wealth inequality between the countries of the Euro area. We find a strong negative correlation between wealth inequality and homeownership rates across countries. We use two decomposition methods...

Persistent link: https://www.econbiz.de/10013014361

Crowding Out of Long-Term Care Insurance : Evidence from European Expectations Data

Costa-Font, Joan - 2014

Long-term care (LTC) is the largest insurable risk that old-age individuals face in most western societies. However, the demand for LTC insurance is still ostensibly small in comparison to the financial risk, which is reflected in the formation of expectations of insurance coverage. One...

Persistent link: https://www.econbiz.de/10013048828