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Substitution elasticities in a CES production framework : an empirical analysis on the basis of non-linear least squares estimations
Koesler, Simon; Schymura, Michael - 2012 - This version: January 2012
-linear least squares estimation procedures. Thereby we take advantage of the new World-Input-Output Database. This allows us for … the first time to use one consistent dataset for the estimation process and gives us the opportunity to derive … standard linear estimations using Kmenta approximations, non-linear estimation techniques perform significantly better …
Persistent link: https://www.econbiz.de/10009509693
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After the death of inflation : will fiscal drag survive?
Heinemann, Friedrich - 2000
Declining inflation rates might have negative consequences for tax revenues. Phenomena like the inflationary bracket creep in a progressive income tax system do not work any longer. With this background the paper analyzes the extent of fiscal drag for OECD countries since 1965. Some...
Persistent link: https://www.econbiz.de/10011444606
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GPD-linked bonds as a financing tool for developing countries and emerging markets
Schröder, Michael; Heinemann, Friedrich; Kruse, Susanne; … - 2004 - [Elektronische Ressource]
Persistent link: https://www.econbiz.de/10002240663
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Die Entscheidung über betriebliche Weiterbildungsinvestitionen : eine empirische Analyse mit dem Mannheimer Innovationspanel
Kuckulenz, Anja (contributor); Meyer, Jenny (contributor) - 2006
Mit den Daten des Mannheimer Innovationspanels wird für die Jahre 1999 bis 2002 untersucht, welche Faktoren die zweistufige betriebliche Weiterbildungsentscheidung determinieren. Eine Probit-Schätzung zeigt, dass im ersten Schritt die Belegschaftsstruktur, die Betriebsgröße, die...
Persistent link: https://www.econbiz.de/10003404741
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ZEW Corporate Taxation Microsimulation Model (ZEW TaxCoMM)
Reister, Timo; Spengel, Christoph; Finke, Katharina; … - 2008
Current political discussions in Germany and other European countries illustrate the importance accorded to revenue and distribution effects of tax reforms. Whereas widely recognized concepts of effective tax measures can provide important insights into the incentives of taxation they do not...
Persistent link: https://www.econbiz.de/10003793921
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Fiskalische Kosten einer steuerlichen Förderung von Forschung und Entwicklung in Deutschland : eine empirische Analyse verschiedener Gestaltungsoptionen
Elschner, Christina; Ernst, Christof; Spengel, Christoph - 2010
Der Beitrag berechnet die Aufkommensausfälle verschiedener Gestaltungsmodelle für eine steuerliche Forschungsförderung in Deutschland auf Basis eines Mikrosimulationsmodells. Die fiskalischen Kosten betragen zwischen 464 Mio. € und 5.701 Mio. €. Eine Erstattungsoption der Steuergutschrift...
Persistent link: https://www.econbiz.de/10003951045
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ZEW Corporate Taxation Microsimulation Model (ZEW TaxCoMM)
Reister, Timo; Spengel, Christoph; Finke, Katharina; … - 2009
Current political discussions in Germany and other European countries illustrate the importance accorded to revenue and distribution effects of tax reforms. Whereas widely recognized concepts of effective tax measures can provide important insights into the incentives of taxation they do not...
Persistent link: https://www.econbiz.de/10003873302
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Remittances and public finances : evidence from oil-price shocks
Asatryan, Zareh; Bittschi, Benjamin; Doerrenberg, Philipp - 2016
We study the effect of inflowing remittances - a major source of capital for many countries - on tax-revenues and tax-policy. Instrumenting remittances with changes in the oil-price interacted with a country's distance to oil-producing countries, we find that remittances have a large positive...
Persistent link: https://www.econbiz.de/10011441144
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Investment decisions and tax revenues under an allowance for corporate equity
Lammersen, Lothar (contributor) - 2002
Persistent link: https://www.econbiz.de/10001701749
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Self-financing tax/subsidy mechanisms in environmental regulation with many firms
Breitscheidel, Jörg (contributor) - 2005
We consider the application of self-financing tax/subsidy mechanisms in environmental regulation and explore the question whether these mechanisms yield strong investment incentives in a market with many firms under Cournot competition. It turns out that the tax/subsidy mechanism with the...
Persistent link: https://www.econbiz.de/10003225312