Narrow search
Showing 1 - 10 of 850
Cover Image
Taxation and unemployment: an applied general equilibrium approach for Germany
Boeters, Stefan; Böhringer, Christoph; Feil, Michael - 2002
This paper presents an applied general equilibrium model for Germany. The model integrates specific labour market …
Persistent link: https://www.econbiz.de/10010298083
Cover Image
Family Tax Splitting: A Microsimulation of its Potential Labour Supply and Intra-household Welfare Effects in Germany
Laisney, François; Beninger, Denis; Beblo, Miriam - 2003
This paper assesses the effects that an introduction of the French family splitting mechanism would have on German families' labour supply and intra-household consumption behaviour. We use simulated real world microdata created by means of a 'deterministic' collective labour supply model. The...
Persistent link: https://www.econbiz.de/10010297284
Cover Image
Impact of tax rate cut cum base broadening reforms on heterogeneous firms: Learning from the German tax reform 2008
Finke, Katharina; Heckemeyer, Jost Henrich; Reister, Timo; … - 2010
base broadening. Its implications are thus not unique to Germany. Especially in view of the current economic crisis … heart of the academic and political debate in Germany and other countries. In this paper we present a new corporate …
Persistent link: https://www.econbiz.de/10010300509
Cover Image
Impact of tax rate cut cum base broadening reforms on heterogeneous firms: Learning from the German tax reform 2008
Finke, Katharina; Heckemeyer, Jost H.; Reister, Timo; … - 2011
base broadening. Its implications are thus not unique to Germany. Especially in view of the current economic crisis … heart of the academic and political debate in Germany and other countries. In this paper we present a new corporate …
Persistent link: https://www.econbiz.de/10010304812
Cover Image
Economic Effects of VAT Reform in Germany
Boeters, Stefan; Böhringer, Christoph; Büttner, Thiess; … - 2006
quantitative analysis for Germany indicates that such concerns are misplaced. We find that the abolition of VAT differentiation has …
Persistent link: https://www.econbiz.de/10010297538
Cover Image
Tax Progressivity and the Trade Union's Fallback-Option
Boeters, Stefan - 2002
When we analyse the labour market consequences of labour tax reforms in a model of firm-union wage bargaining, minor changes in the formulation of the union`s fallback option can have drastic effects. This paper compares two variants of the model in which either workers have no reemployment...
Persistent link: https://www.econbiz.de/10010298106
Cover Image
Romania's development to a low-tax country: Effective corporate tax burden in Romania from 1992 to 2010 and Romania's current ranking among the eastern European member states
Spengel, Christoph; Lazar, Sebastian; Evers, Lisa; … - 2012
We trace back Romania's development to a low-tax country among the Member States of the European Union by analysing the major tax law changes in corporate taxation since 1992. We find that the significant reduction of the corporate income tax rate from 45% in 1992 to 16% since 2005 has not been...
Persistent link: https://www.econbiz.de/10010307853
Cover Image
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
Cover Image
Die Ökologische Steuerreform in Deutschland: Ein umweltpolitisches Feigenblatt
Böhringer, Christoph; Schwager, Robert - 2002
We assess the design of the recent environmental tax reform in Germany. Based on fundamental welfare economics we argue …
Persistent link: https://www.econbiz.de/10010298107
Cover Image
Substitution elasticities between capital, labour, material, electricity and fossil fuels in German producing and service sectors
Koschel, Henrike - 2000
In this paper, substitutional relationships between capital, labour, material, electricity, and fossil fuels in German producing and service sectors are estimated using a translog cost function. Estimates are based on a pooled time-series cross-sectional data sample for the period 1978-90 and...
Persistent link: https://www.econbiz.de/10010297693