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The quiet life hypothesis in banking : evidence from German savings banks
Koetter, Michael (contributor); Vins, Oliver (contributor) - 2008
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 …
Persistent link: https://www.econbiz.de/10003783101
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The Nexus between Competition and Efficiency : The European Banking Industries Experience
Andries, Alin Marius - 2016
specified period. We want to fill the gap in the banking literature testing the validity of the Competition-Efficiency … Hypothesis, analysing the impact of the banking competition measures on two alternative measures of efficiency, cost and profit … efficiency, in the European banking systems in a Granger-causality manner. The results confirm us that in the EU the convergence …
Persistent link: https://www.econbiz.de/10013007963
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Banks, Markets, and Efficiency
Fecht, Falko - 2016
Persistent link: https://www.econbiz.de/10012989326
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Banking, Markets, and Efficiency
Martin, Antoine; Fecht, Falko - 2005
In this paper, we address the question whether increasing households' financial market access improves welfare in a financial system in which there is intense competition among banks for private households' funds. Following earlier work by Diamond and by Fecht, we use a model in which the degree...
Persistent link: https://www.econbiz.de/10014064410
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The use of tax havens in exemption regimes
Gumpert, Anna; Hines, James R.; Schnitzer, Monika - 2012
This paper analyzes the tax haven investment behavior of multinational firms from a country that exempts foreign income from taxation. High foreign tax rates generally encourage firms to invest in tax havens, though significant costs of reallocating taxable income dampen these incentives. The...
Persistent link: https://www.econbiz.de/10009571589
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The use of tax havens in exemption regimes
Gumpert, Anna; Hines, James R.; Schnitzer, Monika - 2011
This paper analyzes the tax haven investment behavior of multinational firms from a country that exempts foreign income from taxation. High foreign tax rates generally encourage firms to invest in tax havens, though significant costs of reallocating taxable income dampen these incentives. The...
Persistent link: https://www.econbiz.de/10009424925
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The Use of Tax Havens in Exemption Regimes
Gumpert, Anna - 2016
This paper analyzes the tax haven investment behavior of multinational firms from a country that exempts foreign income from taxation. High foreign tax rates generally encourage firms to invest in tax havens, though significant costs of reallocating taxable income dampen these incentives. The...
Persistent link: https://www.econbiz.de/10012991010
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Corporate Profit Shifting and the Role of Tax Havens : Evidence from German Country-by-Country Reporting Data
Fuest, Clemens; Hugger, Felix; Neumeier, Florian - 2021
This paper is the first to use information from individual country-by-country (CbC) re-ports to assess the extent of profit shifting by multinational enterprises. Unlike other data often used to evaluate the extent of profit shifting and tax avoidance, CbC reports pro-vide a complete coverage of...
Persistent link: https://www.econbiz.de/10013250044
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Corporate profit shifting and the role of tax havens : evidence from German country-by-country reporting data
Fuest, Clemens; Hugger, Felix; Neumeier, Florian - 2021
This paper is the first to use information from individual country-by-country (CbC) re-ports to assess the extent of profit shifting by multinational enterprises. Unlike other data often used to evaluate the extent of profit shifting and tax avoidance, CbC reports pro-vide a complete coverage of...
Persistent link: https://www.econbiz.de/10012417748
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Corporate profit misalignment: evidence from German headquarter companies and their foreign affiliates
Godar, Sarah; Janský, Petr - 2020
Despite numerous data challenges, economists have established that the multinational corporations' reported profits are not well aligned with their economic activity across countries. However, uncertainties remain about the extent and patterns of this misalignment. We fill in this gap for...
Persistent link: https://www.econbiz.de/10012289747