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• Publikationen // 21.11.2024

  ZEW Discussion Paper - R&D Grants and R&D Tax Credits in Belgium: Evidence on the Policy Mix

  both grants and tax credits on R&D employment, R&D employment intensity, and total R&D expenditures. R&D tax credits have a significant positive impact on the share of sales of new or improved [...] firms over the years 2014-2020, this study investigates the joint effect of R&D grants and R&D tax credits on R&D inputs and innovation outputs. We estimate Conditional Difference-in-Difference
• Publikationen // 27.05.2024

  ZEW Discussion Paper - Self-Interest and Support of Climate-Related Transport Policy Measures: An Empirical Analysis for Citizens in Germany and Sweden

  supported in both countries than push policy measures (e.g. the increase in taxes on flight tickets). Furthermore, bans (i.e. a sales ban on new gasoline- and diesel-powered vehicles and a ban on domestic flights) [...] y less likely to agree with the introduction of road user charges on highways and especially the sales ban on new gasoline- and diesel-powered vehicles. Our econometric analysis also shows that environmental
• Publikationen // 21.11.2018

  ZEW Discussion Paper - Capital Gains Taxation and Funding for Start-Ups

  gains tax on the sale of qualified shares. Because of higher expected after-tax returns (lower future capital gains taxes), we hypothesize and find evidence consistent with this capital gains tax reduction [...] We examine how capital gains taxes affect investment in start-up (i.e., pre-IPO) firms. Using data on capital raised by start-up firms in individual funding rounds, we estimate the effect of the SBJA of
• Veranstaltungen // 28.06.2018

  Management Incentives for Optimal Investment Decisions under Formula Apportionment

  investments, from a pre-tax perspective, need not necessarily be profitable from an after-tax perspective as well. The pre-tax profits of an investment can be overcompensated by tax payments that result from [...] from a shift of tax base from a low-tax to a high-tax country. Consequently, FA violates the neutrality claim for tax systems. Against this background [...] that are distinguished along two different dimensions: management compensation based on pre-tax versus after-tax profits, and management compensation based on single entity profits versus group level profits
• Veranstaltungen // 14.12.2017

  Income Shifting and Responses to Tax: Evidence from Company Owner-Managers

  businesses. These individuals are particularly responsive to changes in tax rates; for example, they are known to bunch at kinks in non-linear tax schedules. However, less is known about the relative importance [...] We use a new link between the personal and corporate tax records of UK company owner-managers to investigate how much of their responsiveness to tax is due to real reductions in activity versus avoidance [...] short-term income shifting across tax years. We provide evidence that the remainder may be due to longer-term income shifting i.e. withdrawing income as capital gains on company sale or dissolution. Our findings
• Publikationen // 15.05.2017

  Referierte Fachzeitschrift - Development and utilization of energy-related technologies, economic performance and the role of policy instruments

  adoption of energy-related technologies – and a positive indirect effect of energy taxes via investment in energy-related technologies. Further, we find positive direct and indirect [...] generation of renewal energy sources. We find neither direct nor indirect effects of the sales of innovative energy-related products – that measure product innovation in energy-related products [...] the three countries could be detected with respect to investment in energy-related technologies and sales of innovative energy-related products. The indirect effects of regulation and standards and voluntary
• Publikationen // 15.05.2006

  ZEW Discussion Paper - The Benefits of Creating an Integrated EU Market for Investment Funds

  degree of integration, the potential benefits from more integration and the obstacles to cross-border sales of funds. The analysis shows that markets of small member countries are particularly isolated since [...] cs of fund distribution channels are mainly responsible for fragmentation besides regulatory and tax issues.
• Publikationen // 19.01.2015

  Discussion und Working Paper - Tax Incidence in the Presence of Tax Evasion

  effect of tax evasion on the economic incidence of sales taxes. We design a laboratory experiment in which buyers and sellers trade a fictitious good in double auction markets. A per-unit tax is imposed [...] access to evasion opportunities reduces the effective tax rate and therefore dampens real behavioral responses. Our findings suggest that the benefits of tax evasion are not limited to the side of the market [...] imposed on sellers, and sellers in the treatment group are provided the opportunity to evade the tax whereas sellers in the control group are not. We find that the market equilibrium price in the treatment group
• Publikationen // 12.12.2006

  ZEW Discussion Paper - Transfer Pricing of Intrafirm Sales as a Profit Shifting Channel - Evidence from German Firm Data

  directly the supposed tax response of intrafirm sales. The analysis shows a significantly negative impact of the local tax rate on the size of balance sheet items, which reflect intrafirm sales. Thus, the results [...] This paper investigates whether transfer pricing of intrafirm sales within multinationals represents an important channel of company tax planning. A simple theoretical model, considering profit shifting [...] results suggest that transfer pricing of intrafirm sales constitutes an important channel of companies’ profit shifting activities.