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Strategic delegation and international capital taxation

Brückner, Matthias - 2001

The literature on tax competition generally concludes that international coordination of capital taxes among symmetric countries increases tax rates. This paper investigates whether this conclusion also holds in a political economy framework where taxes are set by elected policy makers. It shows...

Persistent link: https://www.econbiz.de/10010518129

Cartel overcharges and the deterrent effect of EU competition law

Smuda, Florian - 2012

This paper examines cartel overcharges for the European market. Using a sample of 191 overcharge estimates and several parametric and semi-parametric estimation procedures, the impact of different cartel characteristics and the market environment on the magnitude of overcharges is analyzed. The...

Persistent link: https://www.econbiz.de/10010309808

Cartel enforcement in the European Union: Determinants of the duration of investigations

Hüschelrath, Kai; Laitenberger, Ulrich; Smuda, Florian - 2012

We provide an empirical assessment of EC cartel enforcement decisions between 2000 and 2011. Following an initial characterisation of our dataset, we especially investigate the determinants of the duration of cartel investigations. We are able to identify several key drivers of investigation...

Persistent link: https://www.econbiz.de/10010310856

Determinants of the duration of European appellate court proceedings in cartel cases

Smuda, Florian; Bougette, Patrice; Hüschelrath, Kai - In: Journal of common market studies : JCMS 53 (2015) 6, pp. 1352-1369

Persistent link: https://www.econbiz.de/10011401217

Determinants of self-reporting under the European corporate leniency program

Hoang, Cung Truong; Hüschelrath, Kai; Laitenberger, Ulrich - In: International review of law and economics 40 (2014), pp. 15-23

Persistent link: https://www.econbiz.de/10010516028

Settlements and appeals in the European Commission's cartel cases : an empirical assessment

Hellwig, Michael; Hüschelrath, Kai; Laitenberger, Ulrich - 2016

The introduction of the European Union (EU) Settlement Procedure in 2008 aimed at promoting the procedural efficiency of cartel investigations by the European Commission (EC). We use a data set consisting of 579 firms groups convicted by the EC for cartelization from 2000 to 2015 to investigate...

Persistent link: https://www.econbiz.de/10011419416

Legal and illegal cartels in the European cement industry

Fink, Nikolaus; Frübing, Stefan - 2015

Due to being much better documented, legal cartels have recently attracted the interest of many researchers who aim to … understand the functioning of illegal cartels in detail. This paper contributes to the question of what we can learn from legal … cartels by taking a closer look at the cement industry which has a rich history of both legal and illegal cartels. We …

Persistent link: https://www.econbiz.de/10011334610