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The effective average tax burden in the European Union and the USA : a computer-based calculation and comparison with the model of the European tax analyzer

Jacobs, Otto H.; Spengel, Christoph - 1999

In this paper we present a computer-based model (so-called European Tax Analyzer) for the international computation and comparison of company tax burdens. The methodology follows the forward-looking concepts for the measurement of effective average tax rates (EATR) on the basis of a model-firm....

Persistent link: https://www.econbiz.de/10011443402

Effective marginal tax rates for US investors in Germany and Europe : an analysis of recent tax reforms in Germany

Spengel, Christoph - 1999

which can affect cross-border location, investment and financing decisions. Moreover, recent reform proposals in Germany are … likely to have an impact both on investment patterns and financing decisions of US multinationals in Germany. …

Persistent link: https://www.econbiz.de/10011443408

Kosten der privaten Altersvorsorge : private Rentenversicherungen und Fondssparpläne im Vergleich

Westerheide, Peter - 2001

Ansparen in Investmentfonds mit gleicher durchschnittlicher Renditeerwartung vor Kosten, wie sie private Rentenversicherungen … bieten, und den hier unterstellten Kosten für aktienorientierte Investmentfonds aus Kostensicht nicht immer effizient ist …. Sofern aktienorientierte Investmentfonds jedoch im langfristigen Durchschnitt höhere Renditen vor Kosten erwirtschaften …

Persistent link: https://www.econbiz.de/10011445645

Socially responsible investments in Germany, Switzerland and the United States : an analysis of investment funds and indices

Schröder, Michael - 2003

The aim of this study is the analysis of so called socially responsible investments (SRI). First, the performance of SRI equity investment funds and equity indices is investigated using Jensen's alpha as performance measure. The analysis considers market timing strategies of the fund management...

Persistent link: https://www.econbiz.de/10011448250

Cointegration of real estate stocks and REITs with common stocks, bonds and consumer price inflation : an international comparison

Westerheide, Peter (contributor) - 2006

Netherlands, Belgium, France and Germany. Results show that real estate securities in most countries had a high performance in … notable exception of Germany. In general, real estate securities seem to represent an asset class distinct from bonds and …

Persistent link: https://www.econbiz.de/10003370051

Optimal taxes on capital in the OLG model with uninsurable idiosyncratic income risk

Krueger, Dirk; Ludwig, Alexander - 2018

We characterize the optimal linear tax on capital in an Overlapping Generations model with two period lived households facing uninsurable idiosyncratic labor income risk. The Ramsey government internalizes the general equilibrium feedback of private precautionary saving. For logarithmic utility...

Persistent link: https://www.econbiz.de/10011816301

Capital gains taxation and funding for start-ups

Edwards, Alexander; Todtenhaupt, Maximilian - 2018

We examine how capital gains taxes affect investment in start-up (i.e., pre-IPO) firms. Using data on capital raised by start-up firms in individual funding rounds, we estimate the effect of the SBJA of 2010, which implemented a full exemption from federal capital gains tax on the sale of...

Persistent link: https://www.econbiz.de/10011932162

Public procurement in the presence of capital taxation

Weichenrieder, Alfons J. - 1999

The paper considers governments' public procurement decision as a way of influencing industry structure. In a federation in which capital is mobile and capital taxation is harmonized, a home bias in public procurement can potentially be explained as an effort to increase the capital intensity of...

Persistent link: https://www.econbiz.de/10011443221

Green tax reform and employment : the interaction of profit and factor taxes

Boeters, Stefan - 2001

The employment effects of an ecological tax reform depend decisively on the presence of a profit tax and on the extent to which profits are taxed. This is shown in a model where firms have monopoly power on product markets and bargain over wages with unions on the labour market. In the setting,...

Persistent link: https://www.econbiz.de/10011446713

Form follows function? : evidence on tax savings by multinational holding structures

Dreßler, Daniel - 2012

I provide evidence on the group structures of multinationals and analyze to what extent these structures are tax efficient. While the corporate income tax can hardly be avoided if a subsidiary is active in a country, withholding taxes depend on the structure in which the subsidiary is embedded....

Persistent link: https://www.econbiz.de/10009657618

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