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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 … deutschen Steuersenkungsmaßnahmen zum 1.1.98 reichen nicht aus, um den Wettbewerbsnachteil deutscher Unternehmen gegenüber … schweizerischen auszugleichen. Dagegen wäre mit Umsetzung der Vorschläge zur Großen Steuerreform 1999 in Deutschland eine derartige …

Persistent link: https://www.econbiz.de/10013428117

Tax competition and tax structure in open federal economies : evidence from OECD countries with implications for the European Union

Goodspeed, Timothy J. - 1999

Tax competition arguments suggest that governements that operate in an open economy (such as local governments) should not and will not rely on non-benefit taxes, such as the income tax. Yet we observe reliance on income taxes by local governments in many countries, and such reliance changes...

Persistent link: https://www.econbiz.de/10013428264

Inwieweit eignen sich die International Accounting Standards für die steuerliche Gewinnermittlung?

Spengel, Christoph - 2002

innerhalb der EU würde die Wettbewerbsposition deutscher Unternehmen tendenziell verbessern. Eine ausschließliche Angleichung …

Persistent link: https://www.econbiz.de/10013428495

Tax harmonization and tax competition in the European union : lessons from Switzerland

Kirchgässner, Gebhard; Pommerehne, Werner W. - 1994

Persistent link: https://www.econbiz.de/10013450314

Cross-border banking and business cycles in asymmetric currency unions

Dräger, Lena; Proaño Acosta, Christian - 2015

Against the background of the recent housing boom and bust in countries such as Spain and Ireland, we investigate in …

Persistent link: https://www.econbiz.de/10011299044

Cyclical adjustment in fiscal rules : some evidence on real-time bias for EU-15 countries

Kempkes, Gerhard - 2012

Most EU member states will adopt fiscal rules that refer to cyclically-adjusted borrowing limits. Under the standard cyclical adjustment procedure, trend increases in public debt based on cyclical components are prevented if the real-time output gaps used to calculate cyclical components balance...

Persistent link: https://www.econbiz.de/10009566470

The effects of government bond purchases on leverage constraints of banks and non-financial firms

Kühl, Michael - 2016

This paper investigates how government bond purchases affect leverage-constrained banks and non-financial firms by utilising a stochastic general equilibrium model. My results indicate that government bond purchases not only reduce non-financial firms' borrowing costs, amplified through a...

Persistent link: https://www.econbiz.de/10011541061

Thoughts on a fiscal union in EMU

Gadatsch, Niklas; Hollmayr, Josef; Stähler, Nikolai - 2016

Using an estimated large-scale New-Keynesian model, we assess welfare and business cycle consequences of a fiscal union within EMU. We differentiate between three different scenarios: public revenue equalisation, tax harmonisation and a centralised fiscal authority. Relative to the status quo,...

Persistent link: https://www.econbiz.de/10011546743

Does Wagner’s law ruin the sustainability of German public finances?

Priesmeier, Christoph; Koester, Gerrit B. - 2012

and GDP. For Germany, we find strong evidence for Wagner’s law throughout the whole period analyzed (1960-2007), while our … Wagner’s law that ruins the sustainability of public finances in Germany. Our findings underline the importance of the German …

Persistent link: https://www.econbiz.de/10009528897

Bracket creep revisited - with and without r>g : evidence from Germany

Zhu, Junyi - 2015

solely to Germany. Additionally, when we introduce the empirical evidence that capital income grows faster than non …

Persistent link: https://www.econbiz.de/10011381623

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