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The tax elasticity of financial statement income : implications for current reform proposals

Dharmapala, Dhammika - 2020

Current reform proposals in international and corporate tax (most notably the OECD's GloBE proposal) envisage taxing financial statement income. This paper develops a conceptual framework – based on the literature on the elasticity of taxable income – for the welfare analysis of such...

Persistent link: https://www.econbiz.de/10012270372

Disclosure deregulation of quarterly reporting

Behrmann, Vanessa; Hornuf, Lars; Zimmermann, Jochen - 2021 - This version: October 5, 2021

Directive into German law and analyze whether a reduction in the minimum content requirements for quarterly reporting increases …, our results reveal that over the period from 2012 to 2019, lower quarterly reporting levels on average have increased … coverage. Our results are robust to potential selection effects regarding firms’ choice of quarterly reporting content levels. …

Persistent link: https://www.econbiz.de/10012643524

A tale of two debt crises : a stochastic optimal control analysis

Stein, Jerome L. (contributor) - 2008

Persistent link: https://www.econbiz.de/10003641668

Geography and insolation in 19th century US African-American and white statures

Carson, Scott A. (contributor) - 2008

Persistent link: https://www.econbiz.de/10003641717

Asset price shocks, real expenditures, and financial structure : a multi-country analysis

Chirinko, Robert S. (contributor); Haan, Leo de (contributor) - 2008

This paper examines the responses of private consumption, residential investment, and business investment in 11 EU countries, Japan, and the United States to shocks in housing and equity prices. The effects are assessed with a Structural Vector Auto Regressive (SVAR) model, and four key findings...

Persistent link: https://www.econbiz.de/10003730274

Does laboratory trading mirror behavior in real world markets? : fair bargaining and competitive bidding on EBay

Bolton, Gary E. (contributor); Ockenfels, Axel (contributor) - 2008

Persistent link: https://www.econbiz.de/10003647263

Why go to France or Germany, if you could as well go to the UK or the US? : selective features of immigration to four major OECD countries

Geis, Wido (contributor); Uebelmesser, Silke (contributor); … - 2008

Building on a new data set which is combined from national micro-data bases, we highlight differences in the structure of migrants to four countries, viz. France, Germany, the UK and the US, which receive a substantial share of all immigrants to the OECD world. Looking at immigrants by source...

Persistent link: https://www.econbiz.de/10003771831

Geography, insolation, and institutional change in 19th century African-American and white stature in southern states

Carson, Scott Alan (contributor) - 2008

The use of height data to measure living standards is now a well-established method in the economic literature. While much is known about 19th century black legal and material conditions, less is known about how 19th century biological conditions were related to the physical environment and...

Persistent link: https://www.econbiz.de/10003771878

Borders and distance in knowledge spillovers : dying over time or dying with age? ; evidence from patent citations

Li, Yao - 2009

This paper uses a gravity framework to investigate the effects of distance as well as subnational and national borders in knowledge spillovers. Drawing on the NBER Patent Citations Database, we examine patent citations data at metropolitan level within the U.S. and the 38 largest patent-cited...

Persistent link: https://www.econbiz.de/10003833339

Technology shocks and aggregate fluctuations in an estimated hybrid RBC model

Malley, James R.; Woitek, Ulrich - 2009

This paper contributes to the on-going empirical debate regarding the role of the RBC model and in particular of technology shocks in explaining aggregate fluctuations. To this end we estimate the model's posterior density using Markov-Chain Monte-Carlo (MCMC) methods. Within this framework we...

Persistent link: https://www.econbiz.de/10003833344

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