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

Klautke, Tina (contributor); … - 2008

Persistent link: https://www.econbiz.de/10003711858

Tax incentives, bequest motives, and the demand for life insurance : evidence from two natural experiments in Germany

Sauter, Nicolas; Walliser, Jan; Winter, Joachim - 2010

-insurance demand. An unanticipated tax reform in 2000 halved the tax exemption limit for capital income in Germany. We document that …

Persistent link: https://www.econbiz.de/10003966524

Pareto-improving minimum corporate taxation

Hebous, Shafik; Keen, Michael - 2022

The recent international agreement on a minimum effective corporate tax rate marks a profound change in global tax arrangements. The appropriate level of that minimum, however, has been, and remains, extremely contentious. This paper explores the strategic responses to a minimum tax, which the...

Persistent link: https://www.econbiz.de/10013093055

Tackling spillovers by taxing corporate income in the European Union at source

Cnossen, Sijbren - 2016 - This version 18 February 2016

This paper surveys and evaluates the corporation tax (CT) systems of the Member States of the European Union on the basis of a comprehensive taxonomy of actual and potential regimes, which have as their base either profits, profits and interest, or economic rents. The current regimes give rise...

Persistent link: https://www.econbiz.de/10011436091

Social capital and the spread of Covid-19 : insights from European countries

Bartscher, Alina Kristin; Seitz, Sebastian; Siegloch, … - 2020

We explore the role of social capital in the spread of the recent Covid-19 pandemic in independent analyses for Austria …, Germany, Italy, the Netherlands, Sweden, Switzerland and the UK. Exploiting within-country variation, we show that a one …

Persistent link: https://www.econbiz.de/10012226751

Moretti, Luca; Mayerl, Martin; Mühlemann, Samuel; … - 2017

The authors compare a firm's costs and benefits of providing apprenticeship training in Austria and Switzerland, using … pay in Austria, which in turn is associated with collective bargaining agreements and competition with alternative school …

Persistent link: https://www.econbiz.de/10011743102

Ansatz der Körperschaftsteuer im Rahmen der Netzentgeltkalkulation

Haubold, Sebastian; Glatfeld, Markus - In: Energiewirtschaftliche Tagesfragen : et ; Zeitschrift … 57 (2007) 10, pp. 108-113

Persistent link: https://www.econbiz.de/10003554730

On the political economics of tax reforms

Castanheira, Micael; Nicodème, Gaëtan J.A.; Profeta, Paola - 2011

There is often a gap between the prescriptions of an "optimal" tax system and actual tax systems, some of which can be neither efficient economically nor efficient at redistributing income. With a focus on personal income taxes, this paper reviews the political economics literature on tax...

Persistent link: https://www.econbiz.de/10009240753

Is human capital losing from outsourcing? : Evidence for Austria and Poland

Lorentowicz, Andzelika (contributor); … - 2005

Mexico leads to an increase in the skill premium in both the US and Mexico. In this paper we show on the example of Austria … and Poland that with the new international division of labour emerging in Europe Austria, the high income country, is … skill part. As a result, skilled workers in Austria are losing from outsourcing, while gaining in Poland. In Austria …

Persistent link: https://www.econbiz.de/10003297588

Tax competition and fiscal equalization under corporate income taxation

Liesegang, Caterina; Runkel, Marco - 2016

This paper challenges the view that tax base equalization by the so-called Representative Tax System (RTS) removes inefficient undertaxation in corporate tax competition. The innovation of the paper is that it focuses on a tax on corporate income, instead of the unit tax on capital considered in...

Persistent link: https://www.econbiz.de/10011509514

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