Suche

Gesucht nach "Taxes and Choice of Organizational Form or Location".
Es wurden 7 Ergebnisse gefunden.

Zeige Ergebnisse 1 bis 7 von 7.

• Publikationen // 13.11.2020

  Referierte Fachzeitschrift - The Intergenerational Incidence of a Green Tax Reform

  highlight various fundamental choices in policy design including (1) the level of the initial carbon tax, (2) the growth rate of the carbon tax trajectory of over time, and (3) alternative ways for revenue [...] lifetime incidence and intergenerational distributional effects of an economy-wide carbon tax swap using a numerical dynamic general equilibrium model with overlapping generations of the U.S. economy. We [...] generations born before the tax is introduced experience smaller welfare losses, or even gain, relative to future generations. For sufficiently low growth rates of the tax trajectory, the impacts for distant
• Veranstaltungen // 20.10.2016

  Income Taxes, Sorting, and the Costs of Housing: Evidence from Municipal Boundaries in Switzerland

  elasticity of rents of about -0.3. We complement this approach with counterfactual calculations that show how the homogenization of taxes across jurisdictions affects housing prices and indirect utility of households [...] novel evidence on the role of income taxes for residential rents and spatial sorting. Drawing on comprehensive micro-level data, we identify the responsiveness of households to tax differentials across municipal [...] unobservable location characteristics such as environmental amenities or the access to public goods: parsing out the sorting component within a discrete choice framework, we identify an income tax elasticity
• Veranstaltungen // 29.06.2009

  Tax Compliance Costs: A Business Administration Perspective

  the relationship of tax compliance costs and business strategy. Due to instruments, like information technology, simplified cash accounting or outsourcing compliance activities to tax advisers, private [...] the support of external tax advisers. Therefore a considerable number of small businesses in Germany would be able to reduce their compliance cost burden by a higher degree of outsourcing tax processes. [...] an electronic data interchange with the tax and social insurance authorities or by a simplified cash accounting method for tax purposes. The insufficient use of external advice may be explained by bounded
• Publikationen // 27.06.2014

  Discussion und Working Paper - Sweden's School Choice Reform and Equality of Opportunity

  construct measures of the degree of potential choice. This allows us to study the effects of choice opportunities among public schools, whereas previous studies have focused on newly opened private schools. Our [...] Our results suggest small positive or no effects of choice opportunities, depending on specification and outcome. We find no strong evidence of differences between subgroups; if anything, effects tend [...] Swedish school choice reform, enacted in 1992, had different effects on students from different socio-economic backgrounds. We use detailed geographical data on students' and schools' locations to construct
• Publikationen // 15.05.2006

  ZEW Discussion Paper - International Tax Planning in the Age of ICT

  the (re)allocation of functions and risks, the implementation of a transfer pricing system, the choice of the form and location of investments abroad as well as hybrid forms of co-operation. For each [...] instruments of international tax planning whether new chances of minimising the effective tax rate emerge with the use of ICT and to what extent new risks occur. The analysis comprises the (re)location of a company’s [...] both current and non-current tax issues are considered. We conclude that, due to ICT, it is easier to make use of the international tax differential by choosing the optimal location and form of investment
• Publikationen // 27.06.2014

  ZEW Discussion Paper - Sweden’s School Choice Reform and Equality of Opportunity

  construct measures of the degree of potential choice. This allows us to study the effects of choice opportunities among public schools, whereas previous studies have focused on newly opened private schools. Our [...] Our results suggest small positive or no effects of choice opportunities, depending on specification and outcome. We find no strong evidence of differences between subgroups; if anything, effects tend [...] Swedish school choice reform, enacted in 1992, had different effects on students from different socio-economic backgrounds. We use detailed geographical data on students' and schools' locations to construct
• Publikationen // 28.05.2014

  ZEW Discussion Paper - Assessing the Impact of Introducing an ACE Regime - A Behavioural Corporate Microsimulation Analysis for Germany

  heterogeneous distribution of the reform effect accross the sample. For 50% of firms between the 25th and 75th percentile, introducing an ACE regime reduces tax payments between 35% and 2%. If the ACE is combined [...] feature of an ACE regime is that it removes tax distortions on marginal investment and finance distortions. Yet, by narrowing the tax base an ACE regime potentially requires an increase in tax rates which [...] intensified outward profit-shifting activities and affects location choices negatively. In the short-run the tax revenue is therefore shown to decline to about 95% of its original level.