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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/10011444519
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Do residential property companies systematically adjust their capital structure? : The case of Germany
Kurzrock, Björn-Martin; Mokinski, Frieder; Schindler, Felix - 2011
This paper analyzes whether predominantly non-listed corporations in the residential property industry systematically adjust their capital structure to changing financing requirements. Since previous research almost exclusively focused on listed companies, little is known about the...
Persistent link: https://www.econbiz.de/10008901834
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A new metric for banking integration in Europe
Gropp, Reint (contributor); Kashyap, Anil K. (contributor) - 2008
Most observers have concluded that while money markets and government bond markets are rapidly integrating following the introduction of the common currency in the euro area, there is little evidence that a similar integration process is taking place for retail banking. Data on cross-border...
Persistent link: https://www.econbiz.de/10003784658
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Merger control as barrier to EU banking market integration
Köhler, Matthias - 2009
In 2005, the President of the Bank of Italy blocked the cross-border acquisition of two Italian banks for prudential reasons and formal errors. Because it became later public that both deals were not blocked for prudential reasons, but to protect domestic banks from foreign investors. A survey...
Persistent link: https://www.econbiz.de/10003918454
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Merger control as barrier to EU banking market integration
Köhler, Matthias (contributor) - 2007
In 2005, the President of the Bank of Italy blocked the cross-border acquisition of two Italian banks for ‘prudential reasons and formal errors’. Following these events, the EU Commission brought actions against Italy for infringement of the principle of the free movement of capital....
Persistent link: https://www.econbiz.de/10003608104
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The impact of taxes and public spending on the location of FDI : evidence from FDI-flows within Europe
Büttner, Thiess (contributor) - 2002
Persistent link: https://www.econbiz.de/10001701667
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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
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Total costs and budgetary effects of adaptation to climate change : an assessment for the European Union
Osberghaus, Daniel; Reif, Christiane - 2010
adaptation in Europe, and in particular Germany, Finland and Italy. Furthermore, a systematic overview on fiscal aspects of …
Persistent link: https://www.econbiz.de/10003989027
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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
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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