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Language integration of labour migrants in Austria, Belgium, France, Germany, the Netherlands and Sweden from a historical perspective
Höhne, Jutta - 2013
countries (Austria, Belgium, France, Germany, the Netherlands and Sweden) for the period between 1965 and the mid-1990s. Results … reveal quite different national approaches to the problem. Whereas in Sweden, France and Germany, migrants' linguistic … Einwanderungsländern (Österreich, Belgien, Frankreich, Deutschland, Niederlande und Schweden) zwischen 1965 und Mitte der 1990er Jahre. Die …
Persistent link: https://www.econbiz.de/10009747747
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The impact of monetary instruments on shock absorption in EU-countries
Müller, Claudia; Buscher, Herbert S. - 1999
The main characteristic of the implementation of the European Monetary Union (EMU) is the transition from various national currencies to the Euro, the common European currency. A final fixing of the individual bilateral exchange rates of all European countries involved in the Monetary Union...
Persistent link: https://www.econbiz.de/10013428212
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Wettbewerb der Steuersysteme in Europa : eine vergleichende Analyse am Beispiel der Region Oberrheingraben unter Einbeziehung aktueller Reformvorschläge
Eckerle, Tobias H. - 1997
Kapitalgesellschaften am stärksten belastet. Bezieht man die Gesellschafter mit ein, so ist die Belastung in Frankreich am höchsten. Die … schweizerischen auszugleichen. Dagegen wäre mit Umsetzung der Vorschläge zur Großen Steuerreform 1999 in Deutschland eine derartige … geringsten wäre, wodurch der Standort Deutschland erheblich an Attraktivität gewinnen würde. Die Erhöhung der Körperschaftsteuer …
Persistent link: https://www.econbiz.de/10013428117
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Effective marginal tax rates for US investors in Germany and Europe : an analysis of recent tax reforms in Germany
Spengel, Christoph - 1999
which can affect cross-border location, investment and financing decisions. Moreover, recent reform proposals in Germany are … likely to have an impact both on investment patterns and financing decisions of US multinationals in Germany. …
Persistent link: https://www.econbiz.de/10013428280
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Differential taxation and firms' financial leverage : evidence from the introduction of a flat tax on interest income
Fossen, Frank M.; Simmler, Martin - 2012
such differential taxation on the debt ratio of firms. We exploit a 2009 tax reform in Germany as a quasi-experiment, which …
Persistent link: https://www.econbiz.de/10009510579
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Formula apportionment : factor allocation and tax avoidance
Eichfelder, Sebastian; Hechtner, Frank; Hundsdoerfer, Jochen - 2015
This paper addresses the question of how firms react to tax incentives in a formula apportionment (FA) tax regime. Under FA, profits of all consolidated entities of a business group are summed and then allocated according to a formula based on FA factors. We hypothesize that firms may change the...
Persistent link: https://www.econbiz.de/10011401184
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Tax incentives and capital structure choice : evidence from Germany
Hartmann-Wendels, Thomas; Stein, Ingrid; Stöter, Alwin - 2012
This paper provides new evidence that taxes affect capital structure choice, using a unique and comprehensive panel data set which covers 86,173 German non-financial firms over the years 1973–2008. Following the Graham methodology to simulate marginal tax rates, we find a statistically and...
Persistent link: https://www.econbiz.de/10009625689
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What drives tax refund maximization from inter-temporal loss usage? : evidence from the German taxpayer panel
Werdt, Clive - 2015
This paper investigates the inter-temporal loss usage of tax units in Germany. Tax units that experience a loss in a …
Persistent link: https://www.econbiz.de/10010473168
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On the emissions-inequality trade-off in energy taxation : evidence on the German car fuel tax
Nikodinoska, Dragana; Schröder, Carsten - 2015
By using estimates from an Almost Ideal Demand System (AIDS), we investigate how the German energy tax on car fuels changes the private households-CO2 emissions, living standards, and post-tax income distribution. Our results show that the tax implies a trade-off between the aim to reduce...
Persistent link: https://www.econbiz.de/10010483410
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Effektive Steuerbelastung der grenzüberschreitenden Geschäftstätigkeit nach den Vorschlägen zur Reform der Unternehmensbesteuerung
Spengel, Christoph - 2000
Das Steuersenkungsgesetz stellt das größte Reformvorhaben auf dem Gebiet der direkten Steuern in Deutschland seit der …
Persistent link: https://www.econbiz.de/10001465741