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Sufficient statistic or not? : the elasticity of taxable income in the presence of deduction possibilities
Doerrenberg, Philipp; Peichl, Andreas; Siegloch, Sebastian - 2014
The elasticity of taxable income (ETI) is often interpreted as a sufficient statistic to assess the welfare costs of taxation. Building on the conceptual framework of Chetty (2009), we show that this assertion does no longer hold for tax systems with deduction possibilities if (i) deductions...
Persistent link: https://www.econbiz.de/10010416208
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Economic effects of VAT reform in Germany
Boeters, Stefan; Böhringer, Christoph; Büttner, Thiess; … - 2006
In the tax policy debate, differentiation of value-added taxes is often justified by distributional concerns. Our quantitative analysis for Germany indicates that such concerns are misplaced. We find that the abolition of VAT differentiation has only negligible redistributive effects. Instead,...
Persistent link: https://www.econbiz.de/10003328085
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Local governments in the wake of demographic change : efficiency and economies of scale in German municipalities
Geys, Benny (contributor); Heinemann, Friedrich (contributor) - 2007
a sample of 1021 municipalities in the state of Baden-Württemberg). First, we consider local government cost efficiency …. This indicates that there is a substantial divergence in efficiency despite a homogeneous institutional setting, leaving at …
Persistent link: https://www.econbiz.de/10003480058
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The influence of strategic patenting on companies' patent portfolios
Blind, Knut (contributor); Cremers, Katrin (contributor);  … - 2007
This paper analyses whether strategic motives for patenting influence the characteristics of companies' patent portfolios. We use the number of citations and oppositions to represent these characteristics. The investigation is based on survey and patent data from German companies. We find clear...
Persistent link: https://www.econbiz.de/10003447748
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Mitarbeiteranreizsysteme und Innovationserfolg
Czarnitzki, Dirk (contributor); Kraft, Kornelius (contributor) - 2007
Wir diskutieren die Faktoren für eine erfolgreiche Umsetzung eines Systems des betrieblichen Vorschlagswesens und anderer Maßnahmen zur Stimulierung des Innovationserfolgs. Im Anschluss wird die Wirkung des betrieblichen Vorschlagswesens auf den Innovationserfolg empirisch überprüft. Als...
Persistent link: https://www.econbiz.de/10003607696
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Energieeffizienz : eine neue Aufgabe für staatliche Regulierung?
Mennel, Tim (contributor); Sturm, Bodo (contributor) - 2008
Hinter der Forderung nach höherer Energieeffizienz stehen üblicherweise konkrete umwelt- und energiepolitische Ziele wie Klimaschutz, Versorgungssicherheit und Ressourcenschonung. Das vorliegende Papier analysiert diese Argumente und diskutiert mögliche Politikinstrumente zur Zielerreichung....
Persistent link: https://www.econbiz.de/10003618873
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What drives the efficiency of hard coal fuelled electricity generation? : an empirical assessment
Hoffmann, Tim; Voigt, Sebastian - 2009
The efficiency of electricity generation in hard coal fired power plants varies considerably from country to country … abundance of hard coal or relatively low costs of extraction show smaller degrees of efficiency than countries with poor … inflows as well as the average power plant age are identified as principal drivers of power plant efficiency. From an …
Persistent link: https://www.econbiz.de/10003814080
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Reforming the public administration : the role of crisis and the power of bureaucracy
Asatryan, Zareh; Heinemann, Friedrich; Pitlik, Hans - 2015 - This version: July, 2015
The need to balance austerity with growth policies has put government efficiency high on the economic policy agenda in … Europe. Administrative reforms which boost the efficiency of the administration can alleviate the trade-off between … consolidation and public service provision. Against such backdrop, this study explores the determinants of efficiency enhancing …
Persistent link: https://www.econbiz.de/10011300639
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Market power, efficiencies, and entry : evidence from an airline merger
Hüschelrath, Kai; Müller, Kathrin - 2012
We investigate the competitive effects of the merger between Delta Air Lines and Northwest Airlines (2009) in the domestic U.S. airline industry. Applying fixed effects regression models we find that the transaction led to short term price increases of about 11 percent on overlapping routes and...
Persistent link: https://www.econbiz.de/10009661205
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Catching the rebound : economy-wide implications of an efficiency shock in the provision of transport services by households
Koesler, Simon - 2013
energy efficiency improvement at households. In particular if households have a flexible demand structure, rebound can erode … large parts of efficiency increases. Household habits have an initial detrimental effect on rebound. They limit the ability … not affect rebound. In isolation, the direct and indirect rebound effect of the efficiency shock are positive, but direct …
Persistent link: https://www.econbiz.de/10010194463