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Deferred taxation under default Risk
Carini, Cristian; Moretto, Michele; Panteghini, Paolo; … - 2018
Government allows accelerated tax depreciation it should be aware of future losses due to default. So far, these estimates have …
Persistent link: https://www.econbiz.de/10011853224
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The role of tax depreciation for investment decisions : a comparison of European transition countries
Nam, Chang-woon; Radulescu, Doina - 2003
This study compares incentive effects of various tax depreciation methods currently adopted in European transition … economies. In these countries straight-line, geometric-degressive and accelerated depreciation measures are quite popular in … depreciation. For this purpose, the present value model is applied under the particular consideration of different financial …
Persistent link: https://www.econbiz.de/10011514138
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Work organization, wage pressure in the secondary labor market, and the green card
Falkinger, Josef; Grossmann, Volker - 2001
Two trends have marked the politico-economic discussion in many industrialized countries in recent years. On the one hand, international production, workplace decentralization, shareholder orientation and generous manager remuneration have changed the face of firms in the primary economy. On the...
Persistent link: https://www.econbiz.de/10011398875
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Strategic trade policy and the home bias in firm ownership structure
Huck, Steffen; Konrad, Kai A. - 2003
In this note we consider the preferences of a profit maximizing firm for international ownership in a world in which firms compete in an international Cournot oligopoly, and in which countries use strategic trade policy. We find that firms prefer national ownership and show that full...
Persistent link: https://www.econbiz.de/10011506470
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The double dividend hypothesis of environmental taxes : a survey
Schöb, Ronnie - 2003
This survey reviews the recent literature on the double-dividend hypothesis of environmental taxes and discusses some recent extensions of the standard model such as the distributional consequences and the importance of the non-separability assumption between consumption goods and environmental...
Persistent link: https://www.econbiz.de/10011507909
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Market entry regulation and international competition
Bayındır-Upmann, Thorsten; Stähler, Frank - 2003
As a part of their industry or competition policies governments decide whether to allow for free market entry of firms or to regulate market access. We analyze a model where governments (ab)use these policy decisions for strategic reasons in an international setting. Multiple equilibria of this...
Persistent link: https://www.econbiz.de/10011508060
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Cost competition, fragmentation and globalization
Dluhosch, Barbara; Burda, Michael C. - 2000
This paper proposes a model in which the removal of barriers to trade and factor mobility is associated with endogenous fragmentation of the value-added chain. Fragmentation is the outcome of cost competition - the profit-maximizing choice of cost structure by monopolistically competitive firms....
Persistent link: https://www.econbiz.de/10009780202
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International competition for R&D investments
Olsen, Trond; Osmundsen, Petter - 2000
Two jurisdictions compete to attract shares of the R&D investment budget of a large multinational enterprise, whose investments potentially confer positive spillovers on national firms. The firm contributes to local welfare by these spillovers (should they materialize), by tax payments and by...
Persistent link: https://www.econbiz.de/10009781593
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International competition, slim firms and wage inequality
Wälde, Klaus; Weiss, Pia - 2004
A country with Cournot competition and free entry experiences an increase of its market size either due to economic growth or international integration of goods markets. The implied increase in competition leads to shrinking mark-ups and forces firms to reduce overhead costs relative to output....
Persistent link: https://www.econbiz.de/10011450362
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Commodity taxation and regulatory competion
Moriconi, Simone; Picard, Pierre M.; Zanaj, Skerdilajda - 2017
This paper studies theoretically and empirically competition in commodity taxation and product market regulation between trading partner countries. We present a two-country general equilibrium model in which destination-based commodity taxes finance public goods, and product market regulation...
Persistent link: https://www.econbiz.de/10011603122