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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

Europe agreements and trade balance : evidence from four new EU members

Caporale, Guglielmo Maria; Rault, Christophe; Sova, Robert - 2011

Estimation Pooled - Hausman-Taylor (CCEPHT, Serlenga and Shin, 2007) are applied to analyse the effects of the agreement variable …. Our estimation results indicate a positive and significant impact of EA on trade flows. However, there is an asymmetric …

Persistent link: https://www.econbiz.de/10009010184

Energy consumption and economic growth revisited in African countries

Eggoh, Jude C.; Bangaké, Chrysost; Rault, Christophe - 2011

The aim of this paper is to provide new empirical evidence on the relationship between energy consumption and economic growth for 21 African countries over the period from 1970 to 2006, using recently developed panel cointegration and causality tests. The countries are divided into two groups:...

Persistent link: https://www.econbiz.de/10009303910

Environmental regulation and competitiveness : evidence from Romania

Arouri, Mohamed; Caporale, Guglielmo Maria; Rault, … - 2012

According to the pollution haven hypotheses differences in environmental regulation affect trade flows and plant location. Specifically, environmental stringency should decrease exports and increase imports of "dirty" goods. This paper estimates a gravity model to establish whether the...

Persistent link: https://www.econbiz.de/10009581725

How do oil prices affect the GDP and its components? : new evidence from a time-varying threshold model

Ben Salem, Leila; Nouira, Ridha; Saafi, Sami; Rault, … - 2024

Revealing the precise thresholds at which fluctuations in oil prices start to affect gross domestic product and its various components (consumption, investment, expenditure and exports) holds significant implications for policymakers in both oil-importing and oil-exporting countries. Existing...

Persistent link: https://www.econbiz.de/10014529202

Minimum wage incidence : the case for Germany

Knabe, Andreas (contributor); Schöb, Ronnie (contributor) - 2008

Using data from the 2006 wave of the German Socio-Economic Panel (GSOEP), this paper analyzes how a minimum wage affects employment, wage inequality, public expenditures, and aggregate income in the low-wage sector. It is shown that a statutory minimum wage of EUR 7.50 per hour would cost...

Persistent link: https://www.econbiz.de/10003771867

The role of the corporate income tax as an automatic stabilizer

Büttner, Thiess; Fuest, Clemens - 2009

This paper analyses the effectiveness of the corporate income tax as an automatic stabilizer. It employs a unique firm-level dataset of German manufacturers combining financial statements with firm-specific information about credit market restrictions. The results show that approximately 20 per...

Persistent link: https://www.econbiz.de/10003887453

Minimum wages and their alternatives : a critical assessment

Knabe, Andreas; Schöb, Ronnie - 2008

issues for the exemplary case of Germany that suffers from high unemployment among low-skilled workers and rising wage … in Germany, on employment, wage inequality, public expenditures, and incomes of poor households: 1) a statutory minimum …

Persistent link: https://www.econbiz.de/10003803539

Corporate tax Reform and foreign direct investment in Germany : evidence from firm-level data

Becker, Johannes (contributor); Fuest, Clemens (contributor) - 2006

Persistent link: https://www.econbiz.de/10003364058

Expected effects of the US tax reform on other countries : global and local survey evidence

Boumans, Dorine; Fuest, Clemens; Krolage, Carla; … - 2019

companies. The effects on investment in Germany are ambiguous: While some firms substitute between investment locations, others …

Persistent link: https://www.econbiz.de/10011966873