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18 billion at one blow : evaluating Germany's twenty biggest tax expenditures
Thöne, Michael - 2012
Persistent link: https://www.econbiz.de/10009760181
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18 Billion at One Blow : Evaluating Germany's Twenty Biggest Tax Expenditures
Thöne, Michael - 2013
evaluation of Germany's twenty biggest tax expenditures commissioned by the Federal Government in 2007 and completed by a team of … three European research institutes in 2009. Based on a methodological framework developed for the uniform evaluation of … in the world. The paper discusses the common methodology applied in the evaluation; and the lessons learned from the …
Persistent link: https://www.econbiz.de/10013088540
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18 Billion at One Blow Evaluating Germany's Twenty Biggest Tax Expenditures
Thöne, Michael - 2013
evaluation of Germany's twenty biggest tax expenditures commissioned by the Federal Government in 2007 and completed by a team of … three European research institutes in 2009. Based on a methodological framework developed for the uniform evaluation of … in the world.The paper discusses the common methodology applied in the evaluation; and the lessons learned from the …
Persistent link: https://www.econbiz.de/10013074387
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The Value of Flexible Contracts : Evidence from an Italian Panel of Industrial Firms
Cipollone, Piero; Guelfi, Anita - 2006
Fixed-term contracts have been used in many European countries to reduce firms' firing costs. In this paper we evaluate the size of these costs by measuring firms' willingness to trade fixed-term for open-ended contracts in exchange for a cut in the labor cost of permanent jobs. Our results are...
Persistent link: https://www.econbiz.de/10014058338
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The Law of Unintended Consequences : How the U.S. Biofuel Tax Credit with a Mandate Subsidizes Oil Consumption and Has No Impact on Ethanol Consumption
de Gorter, Harry; Just, David R. - 2015
With a mandate, U.S. policy of ethanol tax credits designed to reduce oil consumption does the exact opposite. A tax credit is a direct gasoline consumption subsidy with no effect on the ethanol price and therefore does not help either corn or ethanol producers. To understand this, consider...
Persistent link: https://www.econbiz.de/10014223147
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Effects of taxes on youth self-employment and income
Egebark, Johan - 2016
This is a study of the link between taxes and youth self-employment, using a Swedish reform implemented in 2007–09 which suddenly made the payroll tax and the self-employment tax vary by age. The results suggest that youth self-employment is insensitive to tax reductions, both in the short run...
Persistent link: https://www.econbiz.de/10011440312
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Effects of taxes on youth self-employment and income
Egebark, Johan - 2016
I study the link between taxes and youth self-employment. I make use of a Swedish reform, implemented in 2007-09, which suddenly made the payroll tax and the self-employment tax vary by age. The results suggest that youth self-employment is insensitive to tax reductions, both in the short run...
Persistent link: https://www.econbiz.de/10011444462
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How does the type of subsidization affect investments : experimental evidence
Ackermann, Hagen - 2015
I study how different types of subsidization affect investment decisions in a laboratory experiment. Even though the expected pro t is identical in all treatments, I find highly significant differences between them. In particular, when investment alternatives get subsidized with tax credits the...
Persistent link: https://www.econbiz.de/10010504557
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Competition for FDI and Profit Shifting : On the Effects of Subsidies and Tax Breaks
Amerighi, Oscar - 2013
We investigate competition for FDI within a region when a foreign multinational firm can profitably exploit differences in statutory corporate tax rates by shifting taxable profits to lower-tax jurisdictions. In such framework we show that targeted tax competition may lead to higher welfare for...
Persistent link: https://www.econbiz.de/10013073169
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Tax Incentives or Subsidies for R&D?
Busom, Isabel - 2013
This paper studies whether firms' use of R&D subsidies and R&D tax incentives are correlated to two sources of underinvestment in R&D, financing constraints and appropriability. We find that financially constrained SMEs are less likely to use R&D tax credits and more likely to obtain subsidies....
Persistent link: https://www.econbiz.de/10013075680