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Einwanderungsländern (Österreich, Belgien, Frankreich, Deutschland, Niederlande und Schweden) zwischen 1965 und Mitte der 1990er Jahre. Die … Integrationspolitik die Rede sein konnte. Die Niederlande, Belgien und Österreich hingegen ignorierten mögliche Verständigungsprobleme von … Unterrichtsqualität, während die Länder, die schon bei der Einführung von Sprachkursen sehr zögerlich waren (Niederlande, Belgien und …
Persistent link: https://www.econbiz.de/10009747747
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In this paper we apply conjoint analysis as an empirical method to study the influence of tax labeling and tax earmarking on the perceived tax burden. As reference for the individual behavior we use the model of a rational utility maximizer described by the economic theory. We determine a...
Persistent link: https://www.econbiz.de/10003962952
tax benefit of debt (net and gross of investor taxes) and the debt ratio. A 10% increase in the net (gross) marginal tax … benefit of debt causes a 1.5% (1.6%) increase in the debt ratio, ceteris paribus. The results are robust to various … specifications like using changes in debt or debt to capital ratios. A significantly positive effect of taxes on the debt ratio can …
Persistent link: https://www.econbiz.de/10009625689
This article describes ZEW-EviSTA®, the microsimulation model developed and used at ZEW - Centre for European Economic Research in Mannheim. The model simulates the German tax and transfer system using household micro level data. By estimating fiscal effects, labor market outcomes as well as...
Persistent link: https://www.econbiz.de/10013281463
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This study examines managerial disciplining in poorly performing firms using large panels for Belgian, French, German and UK firms. We consider the monitoring role of large blockholders, the market for share blocks, creditors, and non-executive directors. Board restructuring is correlated to...
Persistent link: https://www.econbiz.de/10013428410
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We study the pass-through of exchange rate changes to consumer prices for the euro area by estimating vector error correction models for Germany, France, Italy, the Netherlands and Spain. Using the weights of the Harmonized Index of Consumer Prices (HICP) we compute a weighted average of the...
Persistent link: https://www.econbiz.de/10001657237