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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

Banks and sovereign risk : a granular view

Buch, Claudia M.; Koetter, Michael; Ohls, Jana - 2013

In this paper, we use detailed data on the sovereign debt holdings of all German banks to analyse the determinants of sovereign debt exposures and the implications of sovereign exposures for bank risk. Our main findings are as follows. First, sovereign bond holdings are heterogeneous across...

Persistent link: https://www.econbiz.de/10009787584

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

Cross-border banking and business cycles in asymmetric currency unions

Dräger, Lena; Proano, 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

Does expenditure composition influence the debt level? : evidence from German federal states

Stegarescu, Dan - 2013

Despite strongly equalized per capita revenue and similar budgetary institutions, fiscal performance is increasingly diverging across German federal states. Given that state and local governments are endowed with expenditure autonomy, this paper investigates whether the composition of...

Persistent link: https://www.econbiz.de/10010225574

Estimating dynamic tax revenue elasticities for Germany

Koester, Gerrit; Priesmeier, Christoph - 2012

We analyse tax revenue elasticities by applying dynamic models to a new disaggregated dataset for Germany, which is …

Persistent link: https://www.econbiz.de/10009625561