Showing 1 - 10 of 21
We analyse R&D tax incentives in a detailed way considering a multi-period setting and economic assumptions which reflect a realistic economic environment. We measure the incentive's impact on the firm's total tax payments and the R&D cost by means of the simulation model European Tax Analyzer....
Persistent link: https://www.econbiz.de/10003794012
This paper presents the results of an empirical test concerning the auction model of Gilbert and Newbery (1982). The study uses data on German companies in order to analyze expenditures for technology licenses. Aside of standard control variables the motives for innovation expenditures are also...
Persistent link: https://www.econbiz.de/10002822031
The objective of this paper is to present different equity rules that can be applied to the initial allocation of … being ex ante favoured with respect to the initial allocation of permits might not hold ex post, i.e. when trade of permits …-to-pay allocation: The negative impact on the economic perfomance of the big economies leads to a drop of export demand in the smaller …
Persistent link: https://www.econbiz.de/10011441162
We ask whether sectoral shocks and the subsequent labor reallocation are responsible for unemployment within selected European economies. Our measure of sectoral labor reallocation is adjusted for aggregate influences and the remaining variation is linked to unemployment in country specific...
Persistent link: https://www.econbiz.de/10010424822
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National Allocation Plans (NAPs) is not instantaneous, but takes up to six hours after the decision announcement. -- EU ETS …
Persistent link: https://www.econbiz.de/10003875267
This paper presents a political-economy analysis of allowance allocation in the EU Emissions Trading Scheme (EU ETS). A … a cross-section of German firms, but also shows that the political-economy determinants of permit allocation depend on … allocation process. …
Persistent link: https://www.econbiz.de/10003721735
Persistent link: https://www.econbiz.de/10001363621
The shift of employment from lower to higher productive firms is an important driver for structural change and industry dynamics. We investigate this reallocation in terms of employment gains and losses from innovation. New employment created by product innovation may be offset by employment...
Persistent link: https://www.econbiz.de/10011563084