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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/10011444519
Corporate tax levels have fallen substantially in Europe during the last decades. A broad literature has identified tax … whether the decline in corporate tax levels in Europe is mainly driven by tax competition between EU member states or by … evidence for tax competition within Europe, whereas there is no robust evidence that European countries compete with countries …
Persistent link: https://www.econbiz.de/10011391793
Trading Scheme (ETS) to emerging trading schemes outside Europe. Currently, countries like Canada, Japan or Australia are …
Persistent link: https://www.econbiz.de/10003480083
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
We study the effects of the car scrapping subsidies in Europe during the financial crisis. We make use of a rich data …
Persistent link: https://www.econbiz.de/10010194501
A growing literature investigates how firms' innovation input reacts to changes in the business cycle. However, so far there is no evidence whether there is cyclicality in the effects of innovation on firm performance as well. In this paper, we investigate the employment effects of innovations...
Persistent link: https://www.econbiz.de/10011563081
Ambitious unilateral EU environmental policy has raised concerns about adverse competitiveness implications for European energy-intensive and export-oriented sectors. We analyze the economic and environmental implications of two different measures to address these concerns in the EU Emission...
Persistent link: https://www.econbiz.de/10003777863
regulation methods ETSs can have positive competitiveness effects. However, the EU ETS is not designed to boost Europe’s economy …. Its prime purpose and justification is to ensure that Europe’s CO2 emissions are brought down and Kyoto targets are …
Persistent link: https://www.econbiz.de/10003357010
We carry out a detailed CGE (Computable General Equilibrium) analysis of the EU Decarbonisation Roadmap 2050 on a macroeconomic and on a sectoral level. Herein, we study a Reference scenario that implements existing EU policies as well as 3 unilateral and 3 global climate action scenarios. We...
Persistent link: https://www.econbiz.de/10009733737
Environmental policies may have important consequences for firms' competitiveness or profitability. However, the empirical literature shows that hardly any statistically significant effects on firms can be detected for the European Union Emissions Trading Scheme (EU ETS). On the basis of...
Persistent link: https://www.econbiz.de/10011539050