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To raise or not to raise? : impact assessment of Russia’s incremental gas price reform
Heyndrickx, Christophe; Alexeeva-Talebi, Victoria; … - 2012
The growing momentum for gas price liberalization in Russia is increasingly constrained by fears of potentially strong adverse impact that market-based price setting principle will have on the economy. Based on a novel multi-regional, multi-sector and multi-household computable general...
Persistent link: https://www.econbiz.de/10009575382
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The value-added of sectoral disaggregation : implications on competitive consequences of climate change policies
Alexeeva-Talebi, Victoria; Böhringer, Christoph; … - 2012
Global impact assessment of unilateral climate policies is commonly based on multi‐sector, multi‐region computable general equilibrium (CGE) models that are calibrated to consistent accounts of production, consumption, and bilateral trade flows. However, global economic databases such as...
Persistent link: https://www.econbiz.de/10009661223
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Environmental tax differentiation between industries and households - implications for efficiency and employment : a multi-sector intertemporal CGE analysis for Germany
Böhringer, Christoph - 2002
This paper investigates the economic impacts of environmental tax reforms designed to reach given emission reduction targets for the German economy. Our focus is on the efficiency and employment implications of alternative schemes for emission tax differentiation between the production sector...
Persistent link: https://www.econbiz.de/10011447142
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Economic implications of alternative allocation schemes for emission allowances : a theoretical and applied analysis
Böhringer, Christoph; Lange, Andreas - 2003
Political feasibility of emission trading systems may crucially depend on the free initial allocation of emission allowances to energy-intensive industries in order to ameliorate adverse production and employment effects. We investigate the potential trade-off between such compensation and...
Persistent link: https://www.econbiz.de/10011448451
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Circumstantial risk : impact of future tax evasion and labor supply opportunities on risk exposure
Doerrenberg, Philipp; Duncan, Denvil; Zeppenfeld, … - 2014
This paper examines whether risk-taking in a lottery depends on the opportunity to respond to the lottery outcome through additional labor effort and/or tax evasion. Previous empirical attempts to answer this question face identification issues due to self selection into jobs that facilitate tax...
Persistent link: https://www.econbiz.de/10010249638
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Steuerpolitik in Deutschland : eine Halbzeitbilanz der aktuellen Legislaturperiode im Kontext europäischer Entwicklungen
Bräutigam, Rainer; Spengel, Christoph - 2015
Seit der Unternehmensteuerreform 2008/2009 haben sich die steuerlichen Rahmenbedingungen in Deutschland im Grundsatz nicht geändert. Eine Analyse der deutschen Steuerpolitik in der laufenden Legislaturperiode zeigt, dass sich Änderungen lediglich auf die Beseitigung verfassungswidriger...
Persistent link: https://www.econbiz.de/10011339802
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The use of SME tax incentives in the European Union
Bergner, Sören Martin; Bräutigam, Rainer; Evers, … - 2017
This paper discusses the impact and the appropriateness of tax incentives for small and medium-sized enterprises (SMEs) in the European Union. First, we provide a survey of implemented tax incentives specifically targeted at SMEs in the 28 EU Member States. Building hereon, we measure the impact...
Persistent link: https://www.econbiz.de/10011591958
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ICT and international corporate taxation : tax attributes and scope of taxation
Schäfer, Anne; Spengel, Christoph - 2002
In this paper, an outline of the consequences of the increased use of ICT on international corporate taxation, namely … on the tax attributes and the scope of taxation, is given. It is argued that the concept of capital export neutrality … might arise and which alternatives might constitute a solution. As regards the scope of taxation, we recommend that …
Persistent link: https://www.econbiz.de/10011447891
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The impact of ICT on profit allocation within multinational groups : arm's length pricing or formula apportionment?
Schäfer, Anne; Spengel, Christoph - 2003
The use of information and communication technologies (ICT) within multinational groups leads to a rising number of intragroup cross-border transactions. At the same time, transactions and the organisational structures of affiliated groups become more and more specific and, thus, less...
Persistent link: https://www.econbiz.de/10011448681
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Common corporate tax base (CCTB) and effective tax burdens in the EU member states
Oestreicher, Andreas; Reister, Timo; Spengel, Christoph - 2009
, provisions for future pension payments, provisions for legal obligations, avoidance of double taxation regarding dividend income … for model companies belonging to different economic sectors. -- European Taxation ; Tax Harmonization ; Tax Accounting …
Persistent link: https://www.econbiz.de/10003846095