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Responses of firms to tax, administrative and accounting rules : evidence from Armenia

Asatryan, Zareh; Peichl, Andreas - 2016

filing and paying taxes declines from monthly to quarterly; and iii) no response to a tax notch created by the registration …

Persistent link: https://www.econbiz.de/10011543450

Mind the gap : the difference between U.S. and European loan rates

Berg, Tobias; Saunders, Anthony; Steffen, Sascha; … - 2016

We analyze differences in the pricing of syndicated loans between U.S. and European loans. For credit lines, U …. For term loans, U.S. firms pay significantly higher spreads. While European firms across the rating spectrum issue terms … loans, only low quality U.S. firms rely on term loans. U.S. issuers perform worse after loan origination compared to …

Persistent link: https://www.econbiz.de/10011436380

Tax compliance and information provision : a field experiment with small firms

Doerrenberg, Philipp; Schmitz, Jan - 2015

letter that highlighted the importance of paying taxes and informed about the likelihood of becoming subject to an audit. In …

Persistent link: https://www.econbiz.de/10010511264

Contestability, technology and banking

Corvoisier, Sandrine (contributor); Gropp, Reint (contributor) - 2009

Entwicklungen in Informationstechnologie beeinflussen Banken auf zwei verschiedene Arten. Erstens, Informationstechnologie kann die Kosten von Banken reduzieren, indem sie auf Papier basierende, arbeitsintensive Prozeduren automatisiert. Zweitens, sie verändert möglicherweise die Art und Weise...

Persistent link: https://www.econbiz.de/10003806195

Tax harmonisation in Europe : the determination of corporate taxable income in the EU member states

Oestreicher, Andreas (contributor); … - 2007

The aim of this paper is twofold. First, we want to examine whether and if so, to what extent, the concept of International Financial Reporting Standards (IFRS) meets the requirements of a Common Consolidated Corporate Tax Base (CCCTB) for the EU-wide activities of multinationals as proposed by...

Persistent link: https://www.econbiz.de/10003480047

Nachgelagerte Besteuerung privater Altersvorsorgeaufwendungen : Auswirkungen auf die Alterseinkommen ausgewählter Haushaltstypen

Westerheide, Peter (contributor) - 2007

Gegenstand ist die Untersuchung der Auswirkungen der privaten, staatlich geförderten Altersvorsorge (Riester-Rente) auf die Alterseinkommen und die Konsummöglichkeiten im Alter nach Wohnkosten. Zu diesem Zweck wurde ein Simulationsmodell entwickelt, dass die Steuer- und Abgabenbelastung von...

Persistent link: https://www.econbiz.de/10003607560

Efficieny losses from overlapping economic instruments in European carbon emissions regulation

Böhringer, Christoph (contributor); … - 2006

emission taxes and emissions trading in qualitative and quantitative terms within a partial equilibrium framework for the EU … domestic energy or carbon taxes will abate inefficiently much while other firms within the EU ETS will benefit from lower … international emission permit prices. The same logic disproves the argument that additional national emission taxes will reduce …

Persistent link: https://www.econbiz.de/10003302739

Taxation and capital structure choice : evidence from a panel of German multinationals

Büttner, Thiess; Overesch, Michael; Schreiber, Ulrich; … - 2006

This paper analyzes the impact of taxes and lending conditions on the financial structure of multinationals’ foreign … from 1996 until 2003. In accordance with the theoretical predictions, the effect of local taxes on leverage is positive for …

Persistent link: https://www.econbiz.de/10003380554

Efficient revenue sharing and upper level governments : theory and application to Germany

Büttner, Thiess (contributor); … - 2006

Recent literature has emphasized that redistributive grant systems may tend to internalize fiscal externalities arising from tax competition. This paper further explores the conditions under which local grant systems enforced by the state government will enhance efficiency. A system of...

Persistent link: https://www.econbiz.de/10003301132

Steady-state labor supply elasticities : a survey

Bargain, Olivier; Peichl, Andreas - 2013

Previous reviews of static labor supply estimations concentrate mainly on the evidence from the 1980s and 1990s, Anglo-Saxon countries and early generations of labor supply modeling. This paper provides a fresh characterization of steady-state labor supply elasticities for Western Europe and the...

Persistent link: https://www.econbiz.de/10010194452