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Vertical product differentiation and the import demand function : theory and evidence
Malley, James R.; Moutos, Thomas - 2000
hypotheses in the data for Germany, Japan and the United States. …
Persistent link: https://www.econbiz.de/10009781661
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The pass-through of temporary VAT rate cuts : evidence from German supermarket retail
Fuest, Clemens; Neumeier, Florian; Stöhlker, Daniel - 2021 - First draft: November 2020, this version: June 2021
identify the causal price effects, we compare the development of prices in Germany to those in Austria. Our findings indicate …
Persistent link: https://www.econbiz.de/10012547036
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Corporate profit shifting and the role of tax havens : evidence from German country-by-country reporting data
Fuest, Clemens; Hugger, Felix; Neumeier, Florian - 2021
annual tax base loss for Germany amounts to EUR 5.4 billion. Adding estimates of profit shifting by multinationals not … covered by the CbC data yields an overall estimate for profits shifted out of Germany to tax havens of EUR 19.1 billion per … year, corresponding to 4.3% of the profits reported by these firms in Germany. This implies a tax revenue loss due to …
Persistent link: https://www.econbiz.de/10012417748
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Inequality and the US import demand function
Katsimē, Margarita (contributor);  … - 2006
Persistent link: https://www.econbiz.de/10003379835
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Turkish delight for some, cold Turkey for others? : The effects of the EU-Turkey Customs Union
Adam, Antonis (contributor); Moutos, Thomas (contributor) - 2005
Following Turkey's application for EU membership in 1987, a Customs Union (CU) between Turkey and the EU, mainly covering trade in manufacturing goods and processed agricultural products, came into effect in 1995. In addition to a large agricultural sector, Turkey also specializes in the...
Persistent link: https://www.econbiz.de/10003201728
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Inequality and relative reliance on tariffs : theory and evidence
Katsimē, Margarita (contributor);  … - 2005
In this paper we construct a Ricardian model of trade in vertically-differentiated products between a developing country and the (developed) rest of the world. Despite labour being the only factor of production in this model, tariffs (in addition to income taxes) have distributional consequences...
Persistent link: https://www.econbiz.de/10002757774
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Marginal employment subsidization : a new concept and a reappraisal
Knabe, Andreas (contributor); Schöb, Ronnie (contributor);  … - 2006
Persistent link: https://www.econbiz.de/10003363920
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Workfare in Germany and the problem of vertical fiscal externalities
Feist, Holger; Schöb, Ronnie - 1999
Social assistance to the poor is increasingly subject to compulsory work requirements in Germany. Municipalities have …
Persistent link: https://www.econbiz.de/10009781680
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"Unwarranted" wage changes and the return on capital
Katsimē, Margarita; Kalyvitēs, Sarantēs; Moutos, Thomas - 2009
Casual empiricism suggests that unwarrantedʺ wage changes, defined as the part of wage growth that is not explained by changes in labour productivity, are negatively associated with the return on capital. The main point of this paper is to show that unwarrantedʺ wage changes have no causal...
Persistent link: https://www.econbiz.de/10003887514
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Quality versus quantity : the composition effect of corporate taxation on foreign direct investment
Becker, Johannes (contributor); Fuest, Clemens (contributor) - 2007
Persistent link: https://www.econbiz.de/10003620166