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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

comparison of company tax burdens. The methodology follows the forward-looking concepts for the measurement of effective average …

Persistent link: https://www.econbiz.de/10011443402

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/10011443408

Economic effects of VAT reform in Germany

Boeters, Stefan; Böhringer, Christoph; Büttner, Thiess; … - 2006

In the tax policy debate, differentiation of value-added taxes is often justified by distributional concerns. Our quantitative analysis for Germany indicates that such concerns are misplaced. We find that the abolition of VAT differentiation has only negligible redistributive effects. Instead,...

Persistent link: https://www.econbiz.de/10003328085

Wie kann die durchschnittliche Ausbildungsquote in Deutschland korrekt gemessen werden?

Jacobebbinghaus, Peter (contributor); … - 2008

). In addition the deviation from the yearly mean differs between occupations at certain measurement dates because … shares instead of certain measurement dates. It also argues to use daily accurate employment data from the German social …

Persistent link: https://www.econbiz.de/10003738752

Measuring knowledge spillovers in manufacturing and services : an empirical assessment of alternative approaches

Kaiser, Ulrich - 1999

In this paper it is tested which of the various alternative approaches for constructing knowledge spillover pools suggested in existing literature measures the extent to which a firm can costlessly receive external knowlegde best. Since knowledge spillovers are unmeasurable, a 'goodness of fit'...

Persistent link: https://www.econbiz.de/10011443497

Measuring fuel poverty : general considerations and application to German household data

Heindl, Peter - 2013

measurement consists of two largely independent parts, firstly, the definition of an adequate fuel poverty line, and secondly, the … poverty lines as well as techniques for fuel poverty measurement. Based on household data from Germany, figures that would … resulting fuel poverty assessment. Options for fuel poverty measurement and subgroup comparison in order to identify most …

Persistent link: https://www.econbiz.de/10009777613

The political cconomy of corporate tax harmonization : why do European politicians (dis)like minimum tax rates?

Osterloh, Steffen (contributor); … - 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/10003793773

Total costs and budgetary effects of adaptation to climate change : an assessment for the European Union

Osberghaus, Daniel; Reif, Christiane - 2010

Adaptation to climate change is gaining increasing relevance in the public debate of climate policy. However, detailed and regionalised cost estimates as a basis for cost-benefit-analyses are rare. We compose available cost estimates for adaptation in Europe, and in particular Germany, Finland...

Persistent link: https://www.econbiz.de/10003989027

Designing emissions trading in practice general considerations and experiences from the EU Emissions Trading Scheme (EU ETS)

Heindl, Peter; Löschel, Andreas - 2012

This paper deals with designing emissions trading in practice. After a short introduction to the general idea of emissions trading, practical requirements for the introduction of an emissions trading scheme are considered, including the temporal and spatial dimension as well as administrative...

Persistent link: https://www.econbiz.de/10009509684

Did the introduction of the euro lead to money illusion? : empirical evidence from Germany

Bittschi, Benjamin; Duppel, Saskia - 2015

Using the introduction of the euro as a natural experiment, we provide economy-wide evidence for money illusion based on declared donations from German administrative income tax data. Our results suggest a magnitude of the money illusion effect between 2.4% and 7.6%. Compared to previous studies...

Persistent link: https://www.econbiz.de/10011316505