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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....
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or cost savings. We suggest a united approach to measure competition and efficiency simultaneously to test this … hypothesis. We estimate bank-specific Lerner indices as measures of competition and test if cost and profit efficiency are … are small from an economical perspective. -- Savings banks ; competition ; efficiency ; quiet life hypothesis …
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Mehr als die Hälfte der Kreise und kreisfreien Städte Deutschlands wird bis 2020 von Einwohnerverlusten und Überalterung betroffen sein. Die Perspektive, die sich hieraus für Finanzdienstleister ergibt, hängt davon ab, ob diese frei beweglich oder lokal gebunden sind. Die frei beweglichen...
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