Narrow search
Showing 1 - 10 of 25
Cover Image
Lender of last resort versus buyer of last resort : evidence from the European sovereign debt crisis
Acharya, Viral V.; Pierret, Diane; Steffen, Sascha - 2018
We document the mechanism through which the risk of fire sales in the sovereign bond market contributed to the effectiveness of two major central bank interventions designed to restore financial stability during the European sovereign debt crisis. As a lender of last resort via the long-term...
Persistent link: https://www.econbiz.de/10011899821
Cover Image
IFRS als Ausgangspunkt der steuerlichen Gewinnermittlung in der Europäischen Union : Steuerbelastungskonsequenzen im Länder- und Branchenvergleich
Spengel, Christoph - In: Der Betrieb 59 (2006) 13, pp. 681-687
Persistent link: https://www.econbiz.de/10003309030
Cover Image
Wie attraktiv sind europäische Länder als Standort für Mitarbeiterentsendungen? : Ein Steuerranking aus Sicht eines US-amerikanischen Unternehmens
Endres, Dieter; Spengel, Christoph; Elschner, Christina - In: Der Betrieb 58 (2005) 42, pp. 2253-2257
Persistent link: https://www.econbiz.de/10003143815
Cover Image
Common Corporate Tax Base (CCTB) and Effective Tax Burdens in the EU Member States
Reister, Timo; Spengel, Christoph; Oestreicher, Andreas - 2009
related Working Groups on the effective tax burdens of companies in all 27 EU member states. The results shall help to … evaluate the economic consequences of introducing a harmonized set of tax accounting rules for EU-based companies. The …, and loss relief. The proposed options for a CCTB are applied for average EU-27 corporations of different size as well as …
Persistent link: https://www.econbiz.de/10014206491
Cover Image
Ring-Fencing Digital Corporations : Investor Reaction to the European Commission’s Digital Tax Proposals
Klein, Daniel - 2019
avoidance, have a higher profit shifting potential, and for those with higher exposure to the EU. The market value of digital …
Persistent link: https://www.econbiz.de/10012858260
Cover Image
Tax Law and the Transfer of Start-up Losses : A European Overview and Categorization
Bührle, Theresa - 2019
provides an overview over the design and development of loss transfer restrictions in the EU28 over a time period of 19 years …
Persistent link: https://www.econbiz.de/10012862046
Cover Image
The Zero Risk Fallacy? Banks' Sovereign Exposure and Sovereign Risk Spillovers
Kirschenmann, Karolin - 2018
European banks are exposed to a substantial amount of risky sovereign debt. The “missing bank capital” resulting from the zero-risk weight exemption for European banks for European sovereign debt amplifies the co-movement between sovereign CDS spreads and facilitates cross-border...
Persistent link: https://www.econbiz.de/10012931492
Cover Image
The Incidence of VAT Evasion
Asatryan, Zareh - 2020
Who benefits from the evasion of value added taxes (VAT)? Using a reform that enforced VAT on previously non-compliant large retailers in Armenia, we estimate a onethird passthrough of the tax burden on prices. This suggests that pre-enforcement evasion rents were broadly shared with consumers...
Persistent link: https://www.econbiz.de/10012830341
Cover Image
Country-by-Country Reporting : Tension between Transparency and Tax Planning
Evers, Maria - 2017
Aggressive tax planning efforts of highly profitable multinational companies (Base Erosion and Profit Shifting (BEPS)) have become the subject of intense public debate in recent years. As a response, several international initiatives and parties have called for more transparency in financial...
Persistent link: https://www.econbiz.de/10012963527