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" inventors, those with the most and most valuable patents. We use panel data on inventors from the United States and European …
Persistent link: https://www.econbiz.de/10013026601
Tax incentives favouring homeownership are widely used in developed economies. Homeownership is often thought to bring a number of positive contributions, from the promotion of households' saving to enhanced community engagement. However, housing tax incentives are also considered as a major...
Persistent link: https://www.econbiz.de/10012119408
particular tax headings. We adopt the housing net worth model for this purpose. Using a panel dataset of 18 European countries …
Persistent link: https://www.econbiz.de/10013335918
Policy discussions on pension systems generally focus on their sustainability and design, including retirement age, income reference and contributory period, with relatively little attention devoted to the tax treatment of pension contributions and pension benefits. However, tax expenditures -...
Persistent link: https://www.econbiz.de/10011926103
This study contributes to the female labor supply responsiveness literature by measuring the effect of tax-benefit policies on female labor supply based on a broad sample of 26 European countries in 2005-2010. The tax-benefit microsimulation model EUROMOD is used to calculate a measure of work...
Persistent link: https://www.econbiz.de/10010479960
Using new panel data from a representative survey of households in the six largest euro area economies, the paper … estimates the impact of the Covid-19 crisis on consumption. The panel provides, each month, household-specific indicators of the … constraints. The results are robust to endogeneity concerns through use of panel fixed effects and partial identification methods …
Persistent link: https://www.econbiz.de/10013250916
Using new panel data from a representative survey of households in the six largest euro area economies, the paper … estimates the impact of the COVID-19 crisis on consumption. The panel provides, each month, household-specific indicators of the … panel fixed effects models as well as partial identification methods that account also for time-varying unobservable …
Persistent link: https://www.econbiz.de/10013251685
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
Persistent link: https://www.econbiz.de/10011308607
Persistent link: https://www.econbiz.de/10009746423