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Tax and occupancy of business properties : theory and evidence from UK business rates
Lockwood, Ben; Simmler, Martin; Tam, Hiu - 2023
We study the impact of commercial property taxation on vacancy rates and rents in the UK, using a new data-set, and exploiting exogenous variations in property tax rates from reliefs in the UK system: small business rate relief (SBRR), retail relief and empty property relief. We estimate that...
Persistent link: https://www.econbiz.de/10013536116
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Round-number effects in real estate prices : evidence from Germany
Englmaier, Florian; Roider, Andreas; Schlereth, Lars; … - 2023
with earlier findings, residential real estate transactions in Germany cluster at round-number prices, but there are also …
Persistent link: https://www.econbiz.de/10014426542
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Interjurisdictional company taxation in Europe, the German reform and the new EU suggested direction
Gérard, Marcel - 2002
Germany from imputation to exemption and the objective announced by the EU Commission to provide EU businesses with a …
Persistent link: https://www.econbiz.de/10011408777
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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
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Product market regulation and labor market outcomes : how can deregulation create jobs?
Burda, Michael C. - 2000
. Evidence on employment in the retail sector from Germany, the Netherlands and the United States suggests that the regulatory …
Persistent link: https://www.econbiz.de/10009781500
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The welfare loss from differential taxation of sectors in Germany
Radulescu, Doina (contributor);  … - 2008
-corporate sectors in Germany. In doing so, we perform a counterfactual analysis and ask how the allocation of capital across sectors …
Persistent link: https://www.econbiz.de/10003771793
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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
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How low business tax rates attract multinational headquarters : municipality-level evidence from Germany
Becker, Sascha O.; Egger, Peter; Merlo, Valeria - 2009
,000 municipalities in Germany to analyze the sensitivity of the location decisions of foreign MNEs with respect to business tax rates …
Persistent link: https://www.econbiz.de/10003806078
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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
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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