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The economic costs of the Coronavirus shutdown for selected European countries : a scenario calculation
Dorn, Florian; Fuest, Clemens; Göttert, Marcell; … - 2020
This paper presents scenarios of the shutdown costs in terms of lost value added for Austria, France, Italy, Germany …, Spain, Switzerland and UK. The shutdown phase will lead to considerable production losses and large declines in GDP this …
Persistent link: https://www.econbiz.de/10012233271
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The European added value of the recovery and resilience facility : an assessment of the Austrian, Belgian and German plans
Corti, Francesco; Gros, Daniel; Ruiz De La Ossa, Tomás; … - 2022
This paper conducts an in-depth analysis of the National Recovery and Resilience Plans (NRRPs) of Austria, Belgium, and … Germany. Exploiting a detailed database that covers all the investments and reforms included in the NRRPs and building on …
Persistent link: https://www.econbiz.de/10014293280
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International debt shifting and multinational firms in developing economies
Fuest, Clemens; Hebous, Shafik; Riedel, Nadine - In: Economics letters 113 (2011) 2, pp. 135-138
Persistent link: https://www.econbiz.de/10009375603
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The economic costs of the Coronavirus shutdown for selected European countries: A scenario calculation
Dorn, Florian; Fuest, Clemens; Göttert, Marcell; … - 2020
This paper presents scenarios of the shutdown costs in terms of lost value added for Austria, France, Italy, Germany …, Spain, Switzerland and UK. The shutdown phase will lead to considerable production losses and large declines in GDP this …
Persistent link: https://www.econbiz.de/10012237659
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Wage incidence of local corporate taxation : micro evidence from Germany ; conference paper
Fuest, Clemens; Peichl, Andreas; Siegloch, Sebastian - 2013 - Work in progress. This version: February 28, 2013
In this paper we provide empirical evidence on the wage incidence of the German business tax, which is set at the municipal level. For our analysis, we use very rich administrative linked employer-employee panel data, covering 11 years, and link it to data on the business tax rates of about...
Persistent link: https://www.econbiz.de/10010339957
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Corporate profit shifting and the role of tax havens : evidence from German country-by-country reporting data
Fuest, Clemens; Hugger, Felix; Neumeier, Florian - 2021
annual tax base loss for Germany amounts to EUR 5.4 billion. Adding estimates of profit shifting by multinationals not … covered by the CbC data yields an overall estimate for profits shifted out of Germany to tax havens of EUR 19.1 billion per … year, corresponding to 4.3% of the profits reported by these firms in Germany. This implies a tax revenue loss due to …
Persistent link: https://www.econbiz.de/10012417748
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How will Brexit affect tax competition and tax harmonization? : the role of discriminatory taxation
Fuest, Clemens; Sultan, Samina - In: National tax journal 72 (2019) 1, pp. 111-138
Persistent link: https://www.econbiz.de/10012035976
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Do higher corporate taxes reduce wages? : micro evidence from Germany ; this paper is a completely revised version of ZEW Discussion Paper No. 13-039
Fuest, Clemens; Peichl, Andreas; Siegloch, Sebastian - 2015 - First version: July 2011.
This paper estimates the incidence of corporate taxes on wages using a 20-year panel of German municipalities. Administrative linked employer-employee data allows estimating heterogeneous worker and firm effects. We set up a general theoretical framework showing that corporate taxes can have a...
Persistent link: https://www.econbiz.de/10011409928
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Essays on corporate taxation and firm-Level effects of regulatory interventions
Wildgruber, Susanne - 2019
Persistent link: https://www.econbiz.de/10012130493
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Do higher corporate taxes reduce wages? : micro evidence from Germany
Fuest, Clemens; Peichl, Andreas; Siegloch, Sebastian - 2017 - This version: September 22, 2017
This paper estimates the incidence of corporate taxes on wages using a 20-year panel of German municipalities exploiting 6,800 tax changes for identication. Using event study designs and differences-in-dierences models, we fins that workers bear about half of the total tax burden. Administrative...
Persistent link: https://www.econbiz.de/10011724405