Similar Search Results

Czarnitzki, Dirk; Kraft, Kornelius - 2000

This paper discusses the incentives for innovation when liability is limited or not. Clearly innovative activity … involves risk. On the one hand, the risk of firm owners is limited if their liability is limited. On the other hand credits … will be more difficult to receive if liability is limited. The paper first discusses these issues theoretically and then …

Persistent link: https://www.econbiz.de/10011444773

Estimating consumer damages in cartel cases

Laitenberger, Ulrich; Smuda, Florian - 2013

We use consumer panel data to calculate the damage suffered by German consumers due to a detergent cartel that was active between 2002 and 2005 in eight European countries. Applying before-and-after and difference-in-differences estimations we find average overcharges between 6.7 and 6.9 percent...

Persistent link: https://www.econbiz.de/10010128730

Economic effects of VAT reform in Germany

Boeters, Stefan; Böhringer, Christoph; Büttner, Thiess; … - 2006

quantitative analysis for Germany indicates that such concerns are misplaced. We find that the abolition of VAT differentiation has …

Persistent link: https://www.econbiz.de/10003328085

On tax evasion, entrepreneurial generosity and fungible assets

Bittschi, Benjamin; Borgloh, Sarah; Moessinger, Marc-Daniel - 2016

We estimate the effects of income from various sources on charitable giving using administrative German income tax data. We demonstrate that charitable contributions are not uniformly affected by different income types. While business and capital income exhibit a positive effect, the remaining...

Persistent link: https://www.econbiz.de/10011441166

Higher taxes, more evasion? : evidence from border differentials in TV license fees

Berger, Melissa; Fellner-Röhling, Gerlinde; … - 2015

This paper studies the evasion of TV license fees in Austria. We exploit border differentials to identify the effect of fees on evasion. Comparing municipalities at the low- and high-fee side of state borders reveals that higher fees trigger significantly more evasion. The central estimate from...

Persistent link: https://www.econbiz.de/10010472583

Re-assessing the merits of measuring tax evasions through surveys : evidence from Serbian firms

Kundt, Thorben C.; Misch, Florian; Nerré, Birger - 2013

This paper addresses the major weakness of measuring tax evasion through business and household surveys, namely the reluctance of respondents to answer truthfully due to the threat of disclosure. First, we assess the merits of a novel questioning method to gather information about tax evasion by...

Persistent link: https://www.econbiz.de/10009777609

Cross-border tax evasion after the common reporting standard : game over?

Spengel, Christoph; Casi, Elisa; Stage, Barbara - 2019 - This version: July 20, 2019

We study the effect of the first global multilateral standard for the automatic exchange of information (AEOI), the so called Common Reporting Standard (CRS), on cross border tax evasion. Employing newly available bilateral data on cross-border deposits, we find that the CRS induced a reduction...

Persistent link: https://www.econbiz.de/10012053474

Cross-border tax evasion after the common reporting standard : game over?

Casi, Elisa; Spengel, Christoph; Stage, Barbara - 2018

Back in 2013, the Automatic Exchange of Information (AEOI) was endorsed as the prevailing universal solution to fight cross-border tax evasion. In this regard, the OECD launched a global standard for the AEOI, the Common Reporting Standard (CRS). Currently, around 100 jurisdictions have...

Persistent link: https://www.econbiz.de/10011897994

The effects of cartel damage compensations

Hunold, Matthias - 2013

Damage compensation claims in case of cartels are supposed to increase deterrence, compensate losses and increase efficiency. I show that such claims can instead have adverse effects: If suppliers or buyers of cartelists are compensated in proportion to the profits lost due to the cartel,...

Persistent link: https://www.econbiz.de/10010194468

A primer on damages of cartel suppliers : determinants, standing US vs. EU and econometric estimation

Bueren, Eckart; Smuda, Florian - 2013

While private actions for damages by customers against price-cartels receive much attention, the treatment of other groups affected by such conspiracies is largely unresolved. This article narrows the research gap with respect to suppliers to a downstream price cartel. First, we show that such...

Persistent link: https://www.econbiz.de/10009787408

1
2
3
4
5
6
7
8
9
10
Next
Last