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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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Wirkungen eines Betreuungsgeldes bei bedarfsgerechtem Ausbau frühkindlicher Kindertagesbetreuung : eine Mikrosimulationsstudie
Beninger, Denis; Bonin, Holger; Horstschräer, Julia; … - 2010
Arbeitsangebots, den Umfang externer Betreuung und die Intensität der Kinderbetreuung in der Familie entscheiden. Simulationen auf … außerhalb der Familie. Zwar verbessert sich die Einkommensposition bildungsferner Familien, ein Betreuungsgeld behindert bei … dieser Gruppe aber die Nutzung externer frühkindlicher Bildungsangebote. -- Behavioral microsimulation ; day care ; family …
Persistent link: https://www.econbiz.de/10008652540
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A model of welfare competition with evidence from AFDC
Saavedra, Luz Amparo - 1999
In this paper, we test empirically for strategic behaviour among the states using the cash support program Aid to Families with Dependant Children (AFDC). To motivate the empirical work, we adept Wildasin´s [41] model of income redistribution to a model of "interjurisdictional welfare...
Persistent link: https://www.econbiz.de/10011442694
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Intellectual property box regimes : effective tax rates and tax policy considerations
Evers, Lisa; Miller, Helen; Spengel, Christoph - 2013 - First version: September 2013 ; This version: November 2013
11 European countries now operate IP Box regimes that provide substantially reduced rates of corporate tax for income derived from important forms of intellectual property. We incorporate these policies into forward-looking measures of the cost of capital, effective marginal tax rates and...
Persistent link: https://www.econbiz.de/10010228563
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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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What drives giving in extensive welfare states? : the case of Germany
Borgloh, Sarah (contributor) - 2008
Considerable empirical research exists on donations in the US and their determinants, including estimations of the income and price elasticity of giving. By contrast, less is known about the determinants of countries with an extensive welfare state. We address this deficiency by studying the...
Persistent link: https://www.econbiz.de/10003794007
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The impact of R&D tax incentives on R&D costs and income tax burden
Elschner, Christina (contributor);  … - 2008
We analyse R&D tax incentives in a detailed way considering a multi-period setting and economic assumptions which reflect a realistic economic environment. We measure the incentive's impact on the firm's total tax payments and the R&D cost by means of the simulation model European Tax Analyzer....
Persistent link: https://www.econbiz.de/10003794012
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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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M&A and the tax benefits of debt-financing
Scheuering, Uwe - 2014
The deductibility of interest expenses from the corporate tax base creates an incentive for acquiring companies to finance a takeover with debt. In this paper, I investigate the impact of profit taxation on the financing decision in corporate acquisitions for the first time for a sample of...
Persistent link: https://www.econbiz.de/10010258801
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Philanthropy in a secular society
Bittschi, Benjamin; Borgloh, Sarah; Wigger, Berthold U. - 2016
In this study we investigate the relationship between religious and charitable giving. We test how income, the tax-price of giving and the German church tax, differently affect charitable donations of church members, individuals leaving church and nonchurch members. We find crowding in between...
Persistent link: https://www.econbiz.de/10011441122