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The impact of corporate taxes on investment: An explanatory empirical analysis for interested practitioners

Dreßler, Daniel - 2012

The scientific literature provides evidence for an impact of company taxes on investments. Practitioners, however, have a skeptical view on the meaning of this effect. This paper builds the bridge between research and the interested practice by providing detailed descriptives and clearly showing...

Persistent link: https://www.econbiz.de/10010309286

Grenzen und Reichweiten Nationaler Innovationssysteme und forschungspolitische Implikationen

Spielkamp, Alfred - 1997

This paper deals with flows of technology and information among people and institutions and the role of public support … importance of the interactions and linkages among acteurs and institutions involved in innovation and technology development of a … improve the technology performance. That means that a detailed picture of what is happening inside the economy and what is …

Persistent link: https://www.econbiz.de/10010297556

Fiskalische Kosten einer steuerlichen Förderung von Forschung und Entwicklung in Deutschland: Eine empirische Analyse verschiedener Gestaltungsoptionen

Elschner, Christina; Ernst, Christof; Spengel, Christoph - 2010

Der Beitrag berechnet die Aufkommensausfälle verschiedener Gestaltungsmodelle für eine steuerliche Forschungsförderung in Deutschland auf Basis eines Mikrosimulationsmodells. Die fiskalischen Kosten betragen zwischen 464 Mio. € und 5.701 Mio. €. Eine Erstattungsoption der Steuergutschrift...

Persistent link: https://www.econbiz.de/10010300010

Tax Incentives and the Location of FDI: Evidence from a Panel of German Multinationals

Büttner, Thiess; Ruf, Martin - 2004

Using a firm-level dataset this paper investigates the impact of taxation on the decision of German multinationals to hold direct investments in other European countries or abroad. Controlling for firm-specific differences in the valuation of potential locations, the results confirm significant...

Persistent link: https://www.econbiz.de/10010297399

Exports versus FDI in German Manufacturing: Firm Performance and Participation in International Markets

Arnold, Jens Matthias; Hussinger, Katrin - 2005

This paper tests some of the predictions of recent advances in trade theory that have focused on different trade patterns of firms within the same sector. Helpman, Melitz and Yeaple (2005) develop a model in which innate productivity differences between firms determine the degree of...

Persistent link: https://www.econbiz.de/10010297485

Effective marginal tax rates for US investors in Germany and Europe : an analysis of recent tax reforms in Germany

Spengel, Christoph - 1999

In this paper the impact of the corporate tax systems of the 15 EU-member states on the investment and the financing decision of an US multinational corporation is analysed. The calculation of the resulting effective marginal tax rates (EMTR) closely follow the model of King and Fullerton. There...

Persistent link: https://www.econbiz.de/10010297653

The Effects of Multinationals? Profit Shifting Activities on Real Investments

Overesch, Michael - 2007

This paper investigates whether the size of multinationals? real investments in a high-tax country is affected by profit shifting activities. A simple theoretical analysis shows that tax rates abroad impact the cost of capital in the presence of profit shifting activities of multinational...

Persistent link: https://www.econbiz.de/10010297971

Investment impact of tax loss treatment: Empirical insights from a panel of multinationals

Dreßler, Daniel; Overesch, Michael - 2010

We analyze the impact of tax loss treatment on the size and structure of multinational investments. Basically, two effects of tax loss treatment can be expected. First, firms make their investment decisions in the face of potential future losses. Then, the various types of conceivable loss...

Persistent link: https://www.econbiz.de/10010303806

Kollektive Lohnverhandlungen und Auslandsdirektinvestitionen: eine empirische Studie mit Firmendaten

Peters, Ralf-Henning - 2000

Diese Studie untersucht den Einfluss des Tarifvertragssystems auf die Entscheidung von Unternehmen, im Ausland zu investieren. Ein Lohnverhandlungsmodell zeigt, dass produktive Unternehmen durch Flächentarifverträge im Heimatland begünstigt werden und seltener im Ausland investieren als bei...

Persistent link: https://www.econbiz.de/10010297674

Business services in Germany: bridges for innovation

Czarnitzki, Dirk; Spielkamp, Alfred - 2000

During the last 20 years, R&D and innovation activities in the service sector have clearly increased. Especially business services are believed to be one of the main drivers of technical changes and economic progress. Looking at the labour indices calculated over the period from 1982 to 1996 one...

Persistent link: https://www.econbiz.de/10010297716