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Employment tax credit programs have been repeatedly used during economic crises, although their usefulness is empirically contestable. The objective of this paper is to quantify the tax effects of employment tax credit programs. A recent revision of the German inheritance tax law provides an...
Persistent link: https://www.econbiz.de/10010415834
Employment tax credit programs have been repeatedly used during economic crises, although their usefulness is empirically contestable. The objective of this paper is to quantify the tax effects of employment tax credit programs. A recent revision of the German inheritance tax law provides an...
Persistent link: https://www.econbiz.de/10010425607
taxation between Italy, France, Germany, Spain and the UK, the paper provides estimates for the tax burden and deferred tax …
Persistent link: https://www.econbiz.de/10012994478
We study state-dependent effects of narratively identified tax shocks in Germany and the UK over the period 1974Q1 … cuts initially have a larger effect during times of nonrecession in Germany, whereas we find no state-dependent effects for … cuts and hikes individually: tax hikes can be expansionary in Germany (UK) when implemented during non …
Persistent link: https://www.econbiz.de/10012591522
, we study whether legislative tax changes affect the trade balance in the United States, Germany, and the United Kingdom …) indirect tax changes in Germany and the UK, (v) spillovers of US tax changes into Germany and the UK, and (vi) asymmetric … in the US and Germany react quite similarly: imports tend to rise; exports do not change much. Consequently—and fostered …
Persistent link: https://www.econbiz.de/10013223234
I study the spill-over effects of legislated discretionary tax changes in the United States, Germany, and the United …
Persistent link: https://www.econbiz.de/10012649097
We study the announcement effect of legislated tax changes on GDP in the US, Germany, and the UK. Using, as the shock … Germany. When allowing the responses to vary over the business cycle, we find evidence that US GDP drops regardless of the …
Persistent link: https://www.econbiz.de/10012649099