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The effective average tax burden in the European Union and the USA : a computer-based calculation and comparison with the model of the European tax analyzer

Jacobs, Otto H.; Spengel, Christoph - 1999

In this paper we present a computer-based model (so-called European Tax Analyzer) for the international computation and comparison of company tax burdens. The methodology follows the forward-looking concepts for the measurement of effective average tax rates (EATR) on the basis of a model-firm....

Persistent link: https://www.econbiz.de/10013428279

Digitale Zivilgesellschaft in Deutschland : Stand und Perspektiven 2014

Dobusch, Leonhard - 2014

Persistent link: https://www.econbiz.de/10010337627

Nationalism, cognitive ability, and interpersonal relations

Corneo, Giacomo - 2010

Interpersonal relations are shaped by the judgements associated with the social categories that individuals perceive in their social contacts. I develop a model of how those judgments form based on a theory of symbolic values. The model depicts the interaction between two values, one associated...

Persistent link: https://www.econbiz.de/10003962828

Klimapolitik zwischen Markt, Deliberation und Hegemonie : der Emissionshandel und das Politische

Frick, Marc; Huwe, Vera - 2020

Das Instrument des Emissionshandelssystems (EHS) wird von Umweltökonom:innen an prominenter Stelle zur Bewältigung der ökologischen Krisen sowohl im wissenschaftlichen Diskurs als auch in der Politikberatung empfohlen. Wir arbeiten drei implizite normative Prämissen des Lehrbuchmodells eines...

Persistent link: https://www.econbiz.de/10012311852

Conflicts between state and civil society related to infrastructure projects

Hochstetler, Kathryn Ann - 2016

Environmental impact assessment is currently the major Brazilian institution that routinely seeks community input about infrastructure projects. It is criticized both by activists who think it permits projects it should not and by project proponents who think that it is too slow and blocks...

Persistent link: https://www.econbiz.de/10012059506

White hats or Don Quixotes? : Human rights vigilantes in the global economy

Elliott, Kimberly Ann (contributor); … - 2004 - [Elektronische Ressource]

Persistent link: https://www.econbiz.de/10002073188

A revolt of the distrustful? : political trust, political protest and the democratic deficit

Grande, Edgar; Gonzatti, Daniel Saldivia - 2024

During recent crises in Europe, new heterogeneous protest movements have emerged that are difficult to label and classify. Existing studies suggest that the common denominator of these protesters is primarily the lack of political trust. Therefore, these new protest movements offer favorable...

Persistent link: https://www.econbiz.de/10014532527

Effective marginal tax rates for US investors in Germany and Europe : an analysis of recent tax reforms in Germany

Spengel, Christoph - 1999

In this paper the impact of the corporate tax systems of the 15 EU-member states on the investment and the financing decision of an US multinational corporation is analysed. The calculation of the resulting effective marginal tax rates (EMTR) closely follow the model of King and Fullerton. There...

Persistent link: https://www.econbiz.de/10013428280

Wage divergence and unemployment : the impact of insider power and training costs

Muysken, Joan - 2000

general equilibrium model, this paper shows that skilled insiders in the USA enjoy higher rents and increase the skilled wage … outsiders in the USA do not possess a powerful credible threat to improve their position. This is a consequence from higher … training and education costs in the USA for unskilled employees and unemployed. In Germany, the lower skill wage mark-up leads …

Persistent link: https://www.econbiz.de/10013428334

Labor market dynamics when effort depends on wage growth comparisons

De la Croix, David; Palm, Franz C.; Urbain, Jean-Pierre - 1996

Persistent link: https://www.econbiz.de/10000947287

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