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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 costs in the EU, divided by impact sectors. The findings show an expectedly large public burden in the adaptation of …

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

regarding emissions trading are discussed. Currently, the largest trading scheme is the EU Emissions Trading Scheme (EU ETS …. Because of its prominent role, the basic design and the process of introducing the EU scheme are reviewed in more detail …. Finally, the impact of the EU ETS on the regulated entities is analyzed based on an annual survey among German companies …

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

Carbon management : evidence from case studies of German firms under the EU ETS

Heindl, Peter; Lutz, Benjamin Johannes - 2012

This paper examines the management practices of German firms with obligations under the EU Emissions Trading Scheme (EU …. The paper sheds light on management and trading practices, abatement behaviour, and the impact of the EU ETS on long … processes related to the EU ETS and to strengthen intuition for microeconomic consequences of greenhouse gas regulation in a cap …

Persistent link: https://www.econbiz.de/10009668466

The German labour market reforms in a European context : a DSGE analysis

Fries, Claudia; Seymen, Atılım - 2013

While a widespread consensus exists among macroeconomists that the German labour market reforms in 2003-2005 have successfully contributed to the decline of the unemployment rate, critics claim that the reforms led to wage restraint and consequently consumption dampening accompanied by...

Persistent link: https://www.econbiz.de/10010204043

Grenzen und Reichweiten nationaler Innovationssysteme und forschungspolitische Implikationen

Spielkamp, Alfred - 1997

Die vorliegenden Überlegungen sind darauf gerichtet, die Ideen und wesentlichen Gedanken Nationaler Innovationssysteme aufzugreifen und in den Kontext einer wissensbasierten Ökonomie zu stellen. Neben den Akteuren oder Spielern geht es um die Regeln und Funktionsmechanismen und schließlich...

Persistent link: https://www.econbiz.de/10011440884

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 …) closely follow the model of King and Fullerton. There is not only a great variation among the EMTR in the EU-member states …

Persistent link: https://www.econbiz.de/10011443408

Effektive Steuerbelastung der grenzüberschreitenden Geschäftstätigkeit nach den Vorschlägen zur Reform der Unternehmensbesteuerung

Spengel, Christoph - 2000

(King-Fullerton-Ansatz) für Deutschland und die übrigen EU-Mitgliedstaaten brachte folgende Ergebnisse. Die Reform erfüllt … Unternehmen am Standort Deutschland im Einzelfall verbessern. Im Vergleich zu den übrigen EU-Mitgliedstaaten reduziert sich die …

Persistent link: https://www.econbiz.de/10011444519