Showing 121 - 130 of 9,749
This paper analyzes the effects of an income tax credit for hard-to-tax consumer services on evasion of the value-added-tax (VAT). Based on the individual tax files of the universe of VAT payers in Germany, our analysis shows that harnessing incentives for consumers through tax credits fosters...
Persistent link: https://www.econbiz.de/10013470313
This paper estimates the direct effects of investment tax credits on firms' production behavior and the additional indirect effects arising from agglomeration economies. Exploiting a change in tax credit rates by firm size in Germany, I find that manufacturing firms increase capital and...
Persistent link: https://www.econbiz.de/10013470431
This article investigates dairy farm investment behaviour and the presence of soft budget constraints in the dairy farms of Baltic and Central European transition countries - Estonia, Hungary and Slovenia - using individual dairy farm accountancy panel data for the years 2007-2015. The empirical...
Persistent link: https://www.econbiz.de/10013470755
Decisions-makers in firms are expected to use perceived rather than actual tax rates and hence their decisions can be substantially biased by misperception. We quantify firms' misperception of their average tax rate (ATR) and marginal tax rate (MTR) and identify drivers of this tax rate...
Persistent link: https://www.econbiz.de/10013471331
Economic data are important in governing the international political economy. Some of the most widely used macro statistics risk being undermined by systematic misalignment in reporting of economic activity due to illicit financial flows, as well as tax-minimizing financial transactions by...
Persistent link: https://www.econbiz.de/10013472613
We study how business taxes affect establishments' R&D activities. Relying on geocoded panel data targeting the universe of R&D-active establishments in Germany, we exploit around 7,300 changes in the local business tax rate over the period 1987-2013 for identification. Using event study...
Persistent link: https://www.econbiz.de/10013480180
This study examines whether Russian farmers who enter regional politics can skew local policies in their favor. We hypothesize that Russian regions with more local members of parliament (MPs) owning agricultural businesses and farmer-ministers are more likely to allocate higher agricultural...
Persistent link: https://www.econbiz.de/10013537577
Im Laufe des Jahres 2023 plant die Europäische Kommission, einen Vorschlag für ein neues Körperschaftsteuersystem unter dem Titel "Business in Europe: Framework for Income Taxation (BEFIT)" vorzustellen. Im Kern geht es bei BEFIT um das Aufstellen von gemeinsamen Regeln innerhalb der...
Persistent link: https://www.econbiz.de/10013541633
Governments that lack the capacity to mine resources themselves have to attract foreign direct investment. However, since resources are not renewable, countries need to capture a 'fair' share of mineral resource rent to promote their development. While the sharp rise of the world prices of most...
Persistent link: https://www.econbiz.de/10014000720
Die Coronapandemie sowie die zu ihrer Bewältigung ergriffenen Maßnahmen haben die Wirtschaft, darunter Kleinstunternehmen sowie kleine und mittlere Unternehmen (KMU), stark beeinträchtigt. Die Unterstützung der KMU bzw. ihrer Finanzierungssituation in dieser Krise umfasst ein breites...
Persistent link: https://www.econbiz.de/10014001286