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Gietl, Daniel - 2018

Empirical evidence suggests that managerial overconfidence and government guarantees contribute substantially to excessive risk-taking in the banking industry. This paper incorporates managerial overconfidence and limited bank liability into a principal-agent model, where the bank manager...

Persistent link: https://www.econbiz.de/10011985276

Taxes, Incorporation, and Productivity

Barro, Robert J.; Wheaton, Brian - 2019

U.S. businesses can choose to be C-corporations or pass-through entities in the forms of S-corporations, partnerships (notably LLCs), and sole proprietorships. C-corporate status conveys benefits from perpetual legal identity, limited liability, potential for public trading of shares, and...

Persistent link: https://www.econbiz.de/10012018179

Reducing tax compliance costs through corporate tax base harmonisation in the European Union

Barrios, Salvador; d'Andria, Diego; Gesualdo, Maria - 2019

The reform proposal of the European Commission for a Common Consolidated Corporate Tax Base, the so-called CCCTB, is expected to significantly reduce the cost of doing business by lowering tax compliance costs for cross border operations within the European Union. However, to date the scarcity...

Persistent link: https://www.econbiz.de/10012055384

The impact of new tax policies in semi-subsistence agriculture in the period 2013-2017

Toma, Camelia; Gavrilescu, Camelia - 2018

The paper aimed to estimate the effects of the 2013 new fiscal policy, by broadening the taxation basis of agricultural … National Institute for Statistics were used, taking into account the specific taxation methodologies and the current …, but one can notice that tax revenues collected for the State Budget from the taxation of rental income increased almost …

Persistent link: https://www.econbiz.de/10012112560

Sprudelnde Einnahmen, große Herausforderungen – Erwartungen an eine zukunftsfähige Steuer- und Finanzpolitik

Peteranderl, Franz Xaver; Fuest, Clemens; Pschierer, … - In: ifo Schnelldienst 71 (2018) 06, pp. 3-17

Die Steuer- und Finanzpolitik legt die Grundlagen für eine erfolgreiche Aufgabenerfüllung des Staates. Wie wird in den nächsten Jahren die Steuer- und Finanzpolitik gestaltet werden? Wo liegen die Probleme? Wo sehen Wissenschaft, Handwerk und Politik Handlungsbedarf? Um diese Fragen zu...

Persistent link: https://www.econbiz.de/10011885909

Did Austerity Cause Brexit?

Fetzer, Thiemo - 2018

Did austerity cause Brexit? This paper shows that the rise of popular support for the UK Independence Party (UKIP), as the single most important correlate of the subsequent Leave vote in the 2016 European Union (EU) referendum, along with broader measures of political dissatisfaction, are...

Persistent link: https://www.econbiz.de/10011887419

Sekt oder Selters? Ökonomische Folgen der Reformzurückhaltung bei der Beendigung des Solidaritätszuschlags

Strohner, Ludwig; Berger, Johannes; Thomas, Tobias - 2018

Während der Sachverständigenrat die vollständige Abschaffung des Solidaritätszuschlags nach dem Auslaufen des Solidarpakts II empfiehlt, sieht der Koalitionsvertrag der Bundesregierung lediglich vor, die Einkommensteuer teilweise vom Zuschlag zu befreien. Die Simulationen beider...

Persistent link: https://www.econbiz.de/10011892674

Nimmt der Länderfinanzausgleich den Anreiz zum Steuervollzug?

Troost, Axel - In: Wirtschaftsdienst 96 (2016) 9, pp. 660-666

Zunehmend stehen die Bundesländer in der Kritik, ihrer Aufgabe des Steuervollzugs nur unzureichend nachzukommen. Als Ursache wird angeführt, dass es an finanziellen Anreizen fehle: Die Bundesländer müssen die Personalkosten tragen, dürften infolge des Länderfinanzausgleichs jedoch nur...

Persistent link: https://www.econbiz.de/10011956021

Welfare Policies, Labour Taxation and International Integration

Andersen, Torben M. - 2001

sector activities (public consumption and social security expenses) by general (wage) taxation in an economy which becomes … labour income. Since financing of social security via general taxation involves a negative externality the effects of … financed by general taxation. …

Persistent link: https://www.econbiz.de/10010262483

What should we expect from innovation? A model-based assessment of the environmental and mitigation cost implications of climate-related R&D

Bosetti, Valentina; Carraro, Carlo; Duval, Romain; … - 2010

This paper addresses two basic issues related to technological innovation and climate stabilisation objectives: i) Can innovation policies be effective in stabilising greenhouse gas concentrations? ii) To what extent can innovation policies complement carbon pricing (taxes or permit trading) and...

Persistent link: https://www.econbiz.de/10010270465