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Collaborative tax evasion in the provision of services to consumers : a field experiment
Doerr, Annabelle; Necker, Sarah - 2021
We conduct a field experiment with sellers of home-improvement services on two German online markets. We take the role of consumers and vary whether we request an invoice for the delivery of the service. In a market which allows anyone to sell anonymously, a willingness to evade is prevalent. In...
Persistent link: https://www.econbiz.de/10012438248
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Inflation and trade openness revised : an analysis using panel data
Sachsida, Adolfo; Mendonça, Mário Jorge Cardoso de - 2015
panel data techniques. The advantage here is that we are able to explicit test the hypothesis proposed by Terra (1998) that …
Persistent link: https://www.econbiz.de/10012038471
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Quantifying the OECD BEPS indicators : an update to BEPS Action 11
Klein, Daniel; Ludwig, Christopher A.; Nicolay, Katharina; … - 2021
In its 2015 Final Report on “Measuring and Monitoring BEPS, Action 11”, the OECD introduced six indicators to quantify and evaluate base erosion and profit shifting (BEPS) activity over time. In this study, we revisit three selected indicators, provide a numerical update for recent periods...
Persistent link: https://www.econbiz.de/10012431825
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What will the OECD BEPS indicators indicate?
Heckemeyer, Jost H.; Nicolay, Katharina; Spengel, Christoph - 2021 - This version: January 2021
As part of its action plan against base erosion and profit shifting (BEPS), the OECD (2015) has proposed six indicators to measure profit shifting activity. These indicators add to past and ongoing efforts in academic tax research to empirically identify the scale and tax sensitivity of...
Persistent link: https://www.econbiz.de/10012421954
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Informal loans in Thailand : stylized facts and empirical analysis
Pim Pinitjitsamut; Wisarut Suwanprasert - 2022
Persistent link: https://www.econbiz.de/10013259313
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Equilibrium real exchange rate estimates across time and space
Fischer, Christoph - 2019
Equilibrium real exchange rate and corresponding misalignment estimates differ tremendously depending on the panel … cross-section (space) variation in the panel. The study shows that conventional panel estimation methods (pooled OLS, fixed … literature to show that the distortion is generally very large. This suggests the use of the CRE model for the panel estimation …
Persistent link: https://www.econbiz.de/10011998982
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The impact of new technologies on the demand for heterogenous labour : empirical evidence from the German business-related services sector
Kaiser, Ulrich - 1998
increasingly important sector in the German economy. Cross-sectional data from an innovation survey and panel data from a quarterly …
Persistent link: https://www.econbiz.de/10011621722
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Exploring the puzzle of human reproduction : register data based evidence from France and Germany
Lipowski, Cäcilia; Wilke, Ralf A.; Koebel, Bertrand M. - 2020
Birth rates differ strongly across European states, https://madoc.bib.uni-mannheim.de/55902despite the deep economic harmonisation process related to European integration. This study uses large scale administrative data from France and Germany to analyse and directly compare fertility patterns...
Persistent link: https://www.econbiz.de/10012222196
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Race to the debt trap? : spatial econometric evidence on debt in German municipalities
Fossen, Frank M.; Freier, Ronny; Martin, Thorsten - 2014
German municipalities using a panel on municipalities in the two largest German states from 1999 to 2006. We find significant …
Persistent link: https://www.econbiz.de/10010233999
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Estimation of linear dynamic panel data models with time-invariant regressors
Kripfganz, Sebastian; Schwarz, Claudia - 2013 - This Version: May 6, 2013
This paper considers estimation methods and inference for linear dynamic panel data models with unit … depth does not. Finally, we estimate a dynamic Mincer equation with data from the Panel Study of Income Dynamics to …
Persistent link: https://www.econbiz.de/10009775613