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the US, Austria, the UK, Germany, and the Netherlands. A central question discussed is whether these tests can be …: countries with rather restrictive citizenship regimes such as Austria or Germany have opted for a citizenship test with a …Engaging discussions on civic integration for immigrants, this comparison systematically analysis citizenship tests in …
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rate in Germany. Against the background of these findings, it seems thus doubtful whether the recent tax reform will be …
Persistent link: https://www.econbiz.de/10009276920
Using as a natural experiment, the German corporate tax rate decrease in 2001, this paper studies the effect of tax accounting incentives on financial statements in a setting where book-tax conformity is strong. We find that companies that generally balance their overall accounting strategy,...
Persistent link: https://www.econbiz.de/10010670392
In this study, we seek to better understand the interest rate pass-through in five Central and Eastern European countries -- the Czech Republic, Hungary, Poland, Slovakia and Slovenia, the CEE-5. Our pass-through estimates for several retail rates are generally lower than those reported in the...
Persistent link: https://www.econbiz.de/10009476888
Focuses on white-collar unionism in the private sector in the 1980s. Discusses legal distinctions between blue and white-collar personnel and the unionization of higher-level personnel.
Persistent link: https://www.econbiz.de/10010966471
The causality between energy consumption and real income in developed countries has been a very vital research topic in recent years. Raising concerns about climate change and global warming increase the pressure on policy makers to take action against energy depletion. Unfortunately these...
Persistent link: https://www.econbiz.de/10010886612
The aim of this paper is to derive the optimal inflation rate for the Euro Area (EA) countries from the relationship between relative price variability (RPV). In order to achieve the above stated goal, we have utilized monthly data for the Harmonized Index of Consumer Prices between January 1997...
Persistent link: https://www.econbiz.de/10010902567