Showing 1 - 10 of 12
the best known research ranking of business scholars, initiated and published by Germany's largest business daily …
Persistent link: https://www.econbiz.de/10009682337
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
We employ panel data from three waves of a large representative population survey carried out between June and November 2020 to assess in what regards and to what extent different groups of the German population are affected by the COVID- 19 crisis. Using common factor analysis, we demonstrate...
Persistent link: https://www.econbiz.de/10012582202
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
This paper examines the effects of real estate transfer taxes (RETT) on property prices using a rich micro dataset of roughly 17 million German properties for the period from 2005 to 2019. We exploit a 2006 constitutional reform that allows states to set their own RETT rates, leading to frequent...
Persistent link: https://www.econbiz.de/10012417752
different information about the asylum-seekers that came to Germany in 2015 and 2016. The treatments involve information about …
Persistent link: https://www.econbiz.de/10012244491
This paper examines the relation between crowd support and home advantage in professional football in making use of a unique “natural experiment” induced by restrictions due to the Corona pandemic: so-called ghost games in the top three German football divisions during the 2019/2020 season....
Persistent link: https://www.econbiz.de/10012287309
This paper explores the causal influence of media content on voting behavior. We exploit a natural experiment involving access to West German TV within the German Democratic Republic. Focusing on federal and state election outcomes in the post-reunification decade (i.e., a time at which TV...
Persistent link: https://www.econbiz.de/10011966789
The 'starving the beast' hypothesis claims that tax cuts lead to lower public spending, rather than higher debt levels and higher taxes in the future. This paper uses the institutional setting of German fiscal federalism to its advantage in order to explore how fiscal policy reacts to exogenous...
Persistent link: https://www.econbiz.de/10012157329
women and older respondents are more susceptible towards information regarding fatality rates. Strikingly, the impact of the …
Persistent link: https://www.econbiz.de/10012507362