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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

Time is money – how much money is time? : interest and inflation in competition law actions for damages

Bueren, Eckart; Hüschelrath, Kai; Veith, Tobias - 2014

Public and private action against cartels is an internationally recognized cornerstone of antitrust enforcement. Effective private enforcement requires that cartel victims can receive (at least) full compensation for the harm suffered. Academics and competition authorities support this goal with...

Persistent link: https://www.econbiz.de/10010233583

Determinants of self-reporting under the European corporate leniency program

Hoang, Cung Truong; Hüschelrath, Kai; Laitenberger, Ulrich - 2014

We empirically investigate the determinants of self-reporting under the European corporate leniency program. Applying a data set consisting of 442 firm groups that participated in 76 cartels decided by the European Commission between 2000 and 2011, we find that the probability of a firm becoming...

Persistent link: https://www.econbiz.de/10010385205

Determinants of the duration of European appellate court proceedings in cartel cases

Smuda, Florian; Bougette, Patrice; Hüschelrath, Kai - 2014

The duration of appellate court proceedings is an important determinant of the efficiency of a court system. We use data of 234 firm groups that participated in 63 cartels convicted by the European Commission between 2000 and 2012 to investigate the determinants of the duration of the subsequent...

Persistent link: https://www.econbiz.de/10010405065

Cartel cases and the cartel enforcement process in the European Union 2001-2015 : a quantitative assessment

Hellwig, Michael; Hüschelrath, Kai - 2016

We provide a comprehensive quantitative assessment of cartels and the related cartel enforcement process in the European Union (EU) from 2001 to 2015. In a first step, we present a detailed characterization of all cartel cases decided by the European Commission (EC) with respect to various...

Persistent link: https://www.econbiz.de/10011541082

The settlement procedure in EC cartel cases : an empirical assesment

Hüschelrath, Kai; Laitenberger, Ulrich - 2015

In June 2008, the European Commission (EC) was enabled to introduce a settlement procedure that aims at promoting the procedural efficiency of cartel enforcement in the European Union (EU). We use a data set consisting of 84 cartels decided by the EC from 2000 to 2014 to empirically investigate...

Persistent link: https://www.econbiz.de/10011316390

The duration of the EC merger control process : determinants and the impact of the 2004 merger regulation reform

Heim, Sven; Hüschelrath, Kai; Laitenberger, Ulrich - 2015

The duration of merger proceedings held by competition authorities is an important determinant of the efficiency of the entire merger control process. We use a dataset of 2953 Phase I and 92 Phase II investigations completed by the European Commission (EC) between 1999 and 2008 to examine the...

Persistent link: https://www.econbiz.de/10011316395

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

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

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