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Corporate Taxes and Internal Borrowing within Multinational Firms

Egger, Peter - 2012

This paper develops a theoretical model of multinational firms with an internal capital market. Main reasons for the emergence of such a market are tax avoidance through debt shifting and the existence of institutional weaknesses and financial frictions across host countries. The model serves to...

Persistent link: https://www.econbiz.de/10012460245

Corporate Tax Avoidance and High Powered Incentives

Desai, Mihir A. - 2004

This paper analyzes the links between corporate tax avoidance, the growth of high-powered incentives for managers, and the structure of corporate governance. We develop and test a simple model that highlights the role of complementarities between tax sheltering and managerial diversion in...

Persistent link: https://www.econbiz.de/10012468222

Pay or Pray? The Impact of Charitable Subsidies on Religious Attendance

Gruber, Jonathan - 2004

The economic argument for subsidizing charitable giving relies on the positive externalities of charitable activities, particularly from the religious institutions that are the largest recipients of giving. But the net external effects of subsidies to religious giving will also depend on a...

Persistent link: https://www.econbiz.de/10012468319

The Changing Structure of Wages in the US and Germany : What Explains the Differences?

Beaudry, Paul - 2000

Over the last twenty years the wage-education relationships in the US and Germany have evolved very differently, while … files from the PSID (US) and the GSOEP (Germany), we demonstrate how factor movements within these countries are associated … capital over the 1979-96 period, while Germany accumulated factors in a more balanced manner …

Persistent link: https://www.econbiz.de/10012471064

Expectations Hypotheses Tests

Bekaert, Geert - 2000

We investigate the Expectations Hypotheses of the term structure of interest rates and of the foreign exchange market using vector autoregressive methods for the U.S. dollar, Deutsche mark, and British pound interest rates and exchange rates. In addition to standard Wald tests, we formulate...

Persistent link: https://www.econbiz.de/10012471161

Why Do People Still Live in East Germany?

Hunt, Jennifer - 2000

In 1997 GDP per capita in East Germany was 57% of that of West Germany, wage rates were 75% of western levels, and the … bring convergence, labor flows would respond, enhancing overall efficiency. Yet net emigration from East Germany has fallen … from high levels in 1989-1990 to close to zero. Using state-level data for all of Germany, available from 1991-1996, I am …

Persistent link: https://www.econbiz.de/10012471211

The Changing Distribution of Job Satisfaction

Hamermesh, Daniel S. - 1999

quantiles rose relative to that of workers in lower quantiles. An identical phenomenon is observed among men in West Germany in …

Persistent link: https://www.econbiz.de/10012471452

Trade, Human Capital, and Income Risk

Deng, Liuchun; Krishna, Pravin; Senses, Mine Zeynep; … - National Bureau of Economic Research - 2021

human capital plays in this relationship using a rich, worker-level, longitudinal data set from Germany spanning 1976 to …

Persistent link: https://www.econbiz.de/10012794639

Labor and Investment Demand at the Firm Level : A Comparison of French, German and U.S. Manufacturing, 1970-79

Mairesse, Jacques - 1985

We investigate how labor and investment demand at the firm level (gross as well as net and replacement investment separately) differs in French, German and U.S. manufacturing, and has changed since the 1974-75 crisis. We use three consistent panel data samples of large firms for1970-79, and rely...

Persistent link: https://www.econbiz.de/10012477531

The Reservation Wage of Unemployed Persons in the Federal Republic of Germany : Theory and Empirical Tests

Franz, Wolfgang - 1980

This study examines the determinants of the reservation wage of unemployed persons in the Federal Republic of Germany …

Persistent link: https://www.econbiz.de/10012478551