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The Political Economy of Corporate Tax Harmonization: Why Do European Politicians (Dis)like Minimum Tax Rates?
Osterloh, Steffen; Heinemann, Friedrich - 2008
Setting minimum tax rates is a well discussed way of mitigating pressure from tax competition. This paper investigates which motives shape the support for a minimum corporate tax among politicians. We make use of a unique data base: a survey among members of the European parliament. Our results...
Persistent link: https://www.econbiz.de/10010298690
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The effective average tax burden in the European Union and the USA: a computer-based calculation and comparison with the model of the European tax analyzer
Jacobs, Otto H.; Spengel, Christoph - 1999
In this paper we present a computer-based model (so-called European Tax Analyzer) for the international computation and comparison of company tax burdens. The methodology follows the forward-looking concepts for the measurement of effective average tax rates (EATR) on the basis of a model-firm....
Persistent link: https://www.econbiz.de/10010297652
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Effektive Steuerbelastung der grenzüberschreitenden Geschäftstätigkeit nach den Vorschlägen zur Reform der Unternehmensbesteuerung
Spengel, Christoph - 2000
Das Steuersenkungsgesetz stellt das größte Reformvorhaben auf dem Gebiet der direkten Steuern in Deutschland seit der … internationalen Wettbewerbsfähigkeit von Unternehmen am Standort Deutschland, Stärkung der Attraktivität des Standorts Deutschland für … (King-Fullerton-Ansatz) für Deutschland und die übrigen EU-Mitgliedstaaten brachte folgende Ergebnisse. Die Reform erfüllt …
Persistent link: https://www.econbiz.de/10010297677
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Rising Wage Dispersion, After All ! The German Wage Structure at the Turn of the Century
Kohn, Karsten - 2006
throughout the years 1992{2001. Wage dispersion has generally been rising. The increase was more pronounced in East Germany and … Germany, but changes in the characteristics captured better parts of the observed wage changes over time. …
Persistent link: https://www.econbiz.de/10010297539
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Employment Effects of Publicly Financed Training Programs The East German Experience
Kraus, Florian; Puhani, Patrick A.; Steiner, Viktor - 1997
We analyze the effectiveness of publicly financed training and retraining programs in east Germany as measured by their …
Persistent link: https://www.econbiz.de/10010297569
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Public procurement in the presence of capital taxation
Weichenrieder, Alfons J. - 1999
The paper considers governments' public procurement decision as a way of influencing industry structure. In a federation in which capital is mobile and capital taxation is harmonized, a home bias in public procurement can potentially be explained as an effort to increase the capital intensity of...
Persistent link: https://www.econbiz.de/10010297639
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Effektive Steuerbelastung der grenzüberschreitenden Geschäftstätigkeit nach den Vorschlägen zur Reform der Unternehmensbesteuerung
Spengel, Christoph - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2000
Das Steuersenkungsgesetz stellt das größte Reformvorhaben auf dem Gebiet der direkten Steuern in Deutschland seit der … internationalen Wettbewerbsfähigkeit von Unternehmen am Standort Deutschland, Stärkung der Attraktivität des Standorts Deutschland für … (King-Fullerton-Ansatz) für Deutschland und die übrigen EU-Mitgliedstaaten brachte folgende Ergebnisse. Die Reform erfüllt …
Persistent link: https://www.econbiz.de/10005097852
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Tax competition in Europe: Europe in competition with other world regions?
Streif, Frank - 2015
Corporate tax levels have fallen substantially in Europe during the last decades. A broad literature has identified tax competition as one reason for this decline in corporate tax levels. However, none of these studies explicitly asks the question whether tax competition within regions is...
Persistent link: https://www.econbiz.de/10011393275
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Common corporate tax base (CCTB) and effective tax burdens in the EU member states
Oestreicher, Andreas; Reister, Timo; Spengel, Christoph - 2009
The article assesses the impact of a Common Corporate Tax Base (CCTB) as promoted by the European Commission and the related Working Groups on the effective tax burdens of companies in all 27 EU member states. The results shall help to evaluate the economic consequences of introducing a...
Persistent link: https://www.econbiz.de/10010298798
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Common corporate tax base (CCTB) and effective tax burdens in the EU member states
Oestreicher, Andreas; Reister, Timo; Spengel, Christoph - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2009
The article assesses the impact of a Common Corporate Tax Base (CCTB) as promoted by the European Commission and the related Working Groups on the effective tax burdens of companies in all 27 EU member states. The results shall help to evaluate the economic consequences of introducing a...
Persistent link: https://www.econbiz.de/10005097568