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Evaluating real world income distributions behind the veil of ignorance : how risk averse do you have to be to prefer Europe over the US?

Weichenrieder, Alfons J.; Zafar, Tasneem - 2011

country has reduced over time. -- income distribution ; veil of ignorance ; cross country comparison …

Persistent link: https://www.econbiz.de/10009375066

The taxation of passive foreign investment : lessons from German experience

Ruf-Leuschner, Martina; Weichenrieder, Alfons J. - 2009

The paper evaluates the working of German CFC rules that restrict the use of foreign subsidiaries located in low-tax countries to shelter passive investment income from home taxation. While passive investments make up a significant fraction of German outbound FDI, we find that German CFC rules...

Persistent link: https://www.econbiz.de/10003833331

Thin-capitalization rules and company responses experience from German legislation

Weichenrieder, Alfons J. (contributor); … - 2008

By granting intracompany loans to their foreign affiliates, multinational firms may reduce their tax liability abroad. Many countries have legislated thin-capitalization rules (TCRs) that limit the allowable levels of intracompany loans or restrict interest deductibility if certain thresholds...

Persistent link: https://www.econbiz.de/10003790755

When taxation changes the course of the year : fiscal year adjustments and the German tax reform 2000/2001

Blasch, Frank (contributor); … - 2006

Persistent link: https://www.econbiz.de/10003457413

The effects of taxation on the location decision of multinational firms : M&A vs. Greenfield investments

Hebous, Shafik; Ruf, Martin; Weichenrieder, Alfons J. - 2010

In this study, we estimate the impacts of differences in international tax rates on the probability of choosing a location for an affiliate of a multinational firm. In particular, we distinguish between the tax sensitivity of Greenfield and M&A investments. Based on a novel firm-level dataset on...

Persistent link: https://www.econbiz.de/10003974552

Profit shifting in the EU : evidence from Germany

Weichenrieder, Alfons J. (contributor) - 2007

Persistent link: https://www.econbiz.de/10003499543

Debt financing and sharp currency depreciations : wholly vs. partially owned multinational affiliates

Hebous, Shafik; Weichenrieder, Alfons J. - 2009

This paper provides empirical evidence on two potential costs of shared ownership of German affiliates abroad. First, in periods of currency crises, wholly-owned affiliates, in contrast to partially-owned affiliates, seem to circumvent financial constraints by accessing capital from their parent...

Persistent link: https://www.econbiz.de/10003923516

Ordoliberalism, pragmatism and the Eurozone crisis : how the German tradition shaped economic policy in Europe

Feld, Lars P.; Köhler, Ekkehard A.; Nientiedt, Daniel - 2015 - This version: May 18, 2015

extent this contention holds and to what extent Germany pragmatically responded to different crisis phenomena. A proper …

Persistent link: https://www.econbiz.de/10010528303

Sustainability of German fiscal policy and public debt : historical and time series evidence for the period 1850-2010

Burret, Heiko T.; Feld, Lars P.; Köhler, Ekkehard A. - 2013

default. Due to a multitude of large scale events in its past, Germany is far from being an exception: In fact, Germany … Germany's public finances against the standard theoretical background using a unique database, retrieved from multiple sources … historical perception of Germany as the poster child of European public finance. Given these corresponding breaks in time series …

Persistent link: https://www.econbiz.de/10009709423

How weak is the weakest-link principle? : on the measurement of firm owners' control rights

Weichenrieder, Alfons J.; Edwards, Jeremy S. S. - 2004

The paper argues that the weakest link principle, which has been widely used as a measure of ultimate owners' control rights, has a number of serious problems. A theoretically more satisfactory method of measuring control rights, based on voting power indices, is proposed, and the different...

Persistent link: https://www.econbiz.de/10011450369