Narrow search
Showing 1 - 10 of 18
Cover Image
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
Cover Image
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
Cover Image
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
Cover Image
The Covid-19 pandemic and European trade flows : evidence from a dynamic panel model
Caporale, Guglielmo Maria; Sova, Anamaria Diana; Sova, … - 2022
This paper investigates the impact of the Covid-19 pandemic on trade flows in the case of the European countries. First, an ARDL dynamic panel model is estimated using the PMG method to analyse monthly data covering the most recent period (2019M1-2021M12); then, the GMM and PCSE approaches are...
Persistent link: https://www.econbiz.de/10013285828
Cover Image
Trade flows, private credit and the Covid-19 pandemic : panel evidence from 35 OECD countries
Caporale, Guglielmo Maria; Sova, Anamaria Diana; Sova, … - 2021
This paper analyses the impact of the Covid-19 pandemic on exports and imports in the case of 35 OECD countries during the 2019Q1-2021Q2 period using a dynamic panel approach, specifically the system Generalized Method of Moments (GMM). In contrast to earlier studies, the empirical specification...
Persistent link: https://www.econbiz.de/10012668484
Cover Image
The Covid-19 pandemic and European trade patterns : a sectoral analysis
Caporale, Guglielmo Maria; Sova, Anamaria Diana; Sova, … - 2022
This paper examines how the Covid-19 pandemic affected European trade patterns. Specifically, dynamic panel data models are estimated to assess the effects on exports and imports of various sectors and products (selected on the basis of their trading volume or strategic importance) of the...
Persistent link: https://www.econbiz.de/10013457807
Cover Image
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
Cover Image
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
Cover Image
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
Cover Image
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