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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/10010297652
Michael Cannon and Michael Bechtel explain how despite the history of global climate negotiations being a history of policy failure, multilateral approaches to climate policy could still be an important tool for addressing climate change, war, hunger and poverty, economic meltdowns, and public...
Persistent link: https://www.econbiz.de/10014317115
Due to its overwhelming significance among taxes on earnings in the agricultural and forestry sector, the analyses are primarily concentrated on the international comparison of effective income tax burden in the selected EU Member States as well as Canada, the United States and Japan. In this...
Persistent link: https://www.econbiz.de/10011698365
-cost-margins over the business cycle for food industries in Germany, the USA as well as the Netherlands. Controlling for market … der Profite verschiedener Branchen der Ernährungswirtschaft in Deutschland, den USA sowie den Niederlanden. Aus der … prozyklische Schwankungen der Profite in Deutschland in hochkonzentrierten Branchen, während das Ausmaß der Schwankungen in …
Persistent link: https://www.econbiz.de/10010297118
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 … Inhalt von Einbürgerungstests der USA, Österreichs, des Vereinigten Königreichs, Deutschlands und der Niederlande. Eine …
Persistent link: https://www.econbiz.de/10010306433
first few quarters. This combination resulted in a major increase of imports from the main trading partners of West Germany … in other countries leading to a feedback on Germany. The paper provides a short overview over the basic model. The …
Persistent link: https://www.econbiz.de/10010297698
Umsetzung von Gründungsvorhaben in Deutschland im internationalen Vergleich auf den hinteren Plätzen angesiedelt wurde, konnten … jedoch entkräftet werden. Weitere Verbesserungen, nicht nur in Deutschland, könnten durch als Informations- und … verfahrenstechnischen Empfehlungen der Europäischen Kommission besteht in Deutschland weiterer Nachholbedarf. …
Persistent link: https://www.econbiz.de/10010307406
This paper examines gender differentials in the resources of households and individuals across seven welfare states. In its first part, it asks whether female-headed households can secure a living income without recourse to either the state or the income of a male partner. It then steps inside...
Persistent link: https://www.econbiz.de/10010335516
Die Arbeitskosten eines Landes dienen oft als Erklärung für seine Wettbewerbsstärke, die Standortattraktivität und die Arbeitsmarktlage. Daher stoßen internationale Arbeitskostenvergleiche auf großes öffentliches Interesse. Es existiert jedoch keine eindeutige Definition des Begriffs...
Persistent link: https://www.econbiz.de/10011601503
Comparative research of poverty, income inequality and the effectiveness of income transfer systems has flourished during the last two decades, largely owing to the contribution of the Luxembourg Income Study project. So far, however, the majority of comparative analyses have been based on a...
Persistent link: https://www.econbiz.de/10011652998