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A destination-based allowance for corporate equity

Hebous, Shafik; Klemm, Alexander - 2018

Following renewed academic and policy interest in the destination-based principle for taxing profits-particularly through a destination-based cash flow tax (DBCFT)-this paper studies other forms of efficient destination-based taxes. Specifically, it analyzes the Destination-Based Allowance for...

Persistent link: https://www.econbiz.de/10011932507

The Dissolution of the Austro-Hungarian Empire : Lessons for Currency Reform

Spencer, Michael G. - 1992

This paper investigates the currency reforms undertaken subsequent to the dissolution of the Austro-Hungarian Empire in 1918. The reforms were motivated by the lack of coordination of monetary policy and the absence of a rule for sharing seigniorage. Because the Successor States’ reforms were...

Persistent link: https://www.econbiz.de/10014398287

Population Aging and Long-Term Fiscal Sustainability in Austria

Eskesen, Leif Lybecker - 2002

Austria faces significant population aging. This will increase public spending on pensions, health care, and long …-term care, while tax and social security revenues will fall. This paper analyzes the fiscal burden facing Austria due to aging … and the policy steps necessary to address it. The paper finds that Austria is not well prepared to meet the fiscal burden …

Persistent link: https://www.econbiz.de/10014399726

Allowances for Corporate Equity in Practice

Klemm, Alexander - 2006

the recent past, ACE systems have been used in Austria, Croatia, and Italy. Brazil still applies a variant of such a …

Persistent link: https://www.econbiz.de/10014400269

From Generosity to Sustainability : The Austrian Pension System and Options for its Reform

Thimann, Christian - 1997

Austria has probably the world’s highest pension expenditures relative to its economic size, largely because of the …

Persistent link: https://www.econbiz.de/10014400309

Explaining Efficiency Differences Among Large German and Austrian Banks

Hauner, David - 2004

Cost-efficiency, scale efficiency, and productivity change are estimated by data envelopment analysis; and cost-efficiency is regressed on explanatory variables. No evidence is found for average productivity responding to deregulation over the period studied. State-owned banks are found to be...

Persistent link: https://www.econbiz.de/10014401366

Medium-Term Budgetary Frameworks : Lessons for Austria From International Experience

Lundbäck, Erik J. - 2008

The Austrian government is about to introduce a new fiscal management framework. The first step is to introduce a medium-term budgetary framework, including an expenditure rule. The paper focuses on this first step. The purpose is to describe and evaluate the Austrian model in light of other...

Persistent link: https://www.econbiz.de/10014401747

The sectoral trade losses from financial crises

Atsebi, Bédhat Jean-Marc; Combes, Jean-Louis; Minea, … - 2021

The "Great Trade Collapse" triggered by the 2008-09 crisis calls for a careful assessment of the trade losses from financial crises. We adopt a more detailed perspective by looking at the response of different types of trade (i.e. agricultural, mining, and manufactured goods, and services)...

Persistent link: https://www.econbiz.de/10012610647

Determinants of inflation in the euro area : the role of labor and product market institutions

Jaumotte, Florence; Morsy, Hanan - 2012

Persistent link: https://www.econbiz.de/10009488210

Watch what they do, not what they say : estimating regulatory costs from revealed preferences

Alvero, Adrien; Ando, Sakai; Xiao, Kairong - 2022

bank regulation. We build a structural model in which banks can strategically bunch their assets below regulatory …

Persistent link: https://www.econbiz.de/10013170059