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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/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

Product market competition, corporate governance and firm performance : an empirical analysis for Germany

Januszewski, Silke I.; Köke, F. Jens; Winter, Joachim - 1999

Productivity growth has been slow in many continental European countries over the last few decades, especially in comparison with the United States. It has been argued that lack of product market competition and poor corporate governance are two of the main reasons for this phenomenon. However,...

Persistent link: https://www.econbiz.de/10011443499

International stock return predictability under model uncertainty

Schrimpf, Andreas (contributor) - 2008

This paper examines return predictability when the investor is uncertain about the right state variables. A novel feature of the model averaging approach used in this paper is to account for finite-sample bias of the coefficients in the predictive regressions. Drawing on an extensive...

Persistent link: https://www.econbiz.de/10003728591

A lead larket approach towards the emergence and diffusion of coal-fired power plant technology

Rennings, Klaus (contributor); Smidt, Wilko (contributor) - 2008

innovative technology within this trajectory. As for the diffusion of SC, the paper concentrates on Germany, USA, China and Japan …. The analysis shows that the typical lead market pattern applies only to a limited extent. In the 1960s and 1970s, the USA … has established a lead market for SC technology. In the meanwhile, Japan has surpassed the United States, although it …

Persistent link: https://www.econbiz.de/10003745105

Modeling asset returns : a comparison of theoretical and empirical models

Lüders, Erik (contributor); Schröder, Michael (contributor) - 2004 - Rev. version

large economies, USA, United Kingdom, Germany, France and Japan. The empirical results show that although the pure NGARCH …

Persistent link: https://www.econbiz.de/10003670896

Lead markets for clean coal technologies : a case study for China, Germany, Japan and the USA

Horbach, Jens; Chen, Qian; Rennings, Klaus; Vögele, Stefan - 2012

, Germany, Japan and the USA taking into account the different regulation schemes in these countries. We concentrate on … only applies to a limited extent. In the 1960s and 1970s, the USA has established a lead market for SC und USC technologies …. In the meanwhile, Japan has surpassed the United States, although it started as a typical lag market. Japan has caught up …

Persistent link: https://www.econbiz.de/10009658145

Modeling asset returns : a comparison of theoretical and empirical models

Lüders, Erik (contributor); Schröder, Michael (contributor) - 2004 - [Elektronische Ressource]

Persistent link: https://www.econbiz.de/10001945539

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