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Linking weak and strong sustainability indicators : the case of global warming

Rennings, Klaus; Hohmeyer, Olav - 1997

The aim of this paper is to describe and discuss the weak and strong sustainability approach of assessing climate change and to show reasonable applications, weaknesses, possible improvements and linkages of both approaches. Main features of "weak" and "strong" sustainability approaches are...

Persistent link: https://www.econbiz.de/10011440763

External costs of road, rail and air transport : a bottom-up approach

Weinreich, Sigurd; Rennings, Klaus; Schlomann, Barbara - 1998

This paper aims to describe the calculation of environmental and health externalities caused by air pollutants, accidents and noise from different transport modes (road, rail, air) on the route Frankfurt-Milan. The investigation is part of the QUITS project (QUITS = Quality Indicators for...

Persistent link: https://www.econbiz.de/10011441052

Steuerpolitik in Deutschland : eine Halbzeitbilanz der aktuellen Legislaturperiode im Kontext europäischer Entwicklungen

Bräutigam, Rainer; Spengel, Christoph - 2015

Seit der Unternehmensteuerreform 2008/2009 haben sich die steuerlichen Rahmenbedingungen in Deutschland im Grundsatz … der EU zeigt erste Konsequenzen des steuerlichen Stillstands in Deutschland auf. Im Vergleich zu anderen europäischen … Ländern werden die steuerlichen Standortbedingungen für Unternehmen in Deutschland zusehends unattraktiver. …

Persistent link: https://www.econbiz.de/10011339802

Impact of tax rate cut cum base broadening reforms on heterogeneous firms : learning from the German tax reform 2008

Finke, Katharina; Heckemeyer, Jost H.; Reister, Timo; … - 2010

The German corporate tax reform of 2008 has brought about important cuts in corporate tax rates, which were at the same time accompanied by significant changes in the determination of the tax base for both major German corporate taxes - corporate income tax and trade tax. The reform followed the...

Persistent link: https://www.econbiz.de/10003969889

Employment impacts of cleaner production : evidence from a German study using case studies and surveys

Pfeiffer, Friedhelm; Rennings, Klaus - 1999

The study assesses net employment effects of technical progress which can be expected by the ongoing transition from end-of-pipe technologies towards cleaner production. Empirical evidence is presented on the basis of case studies and panel data including a telephone survey in German industry....

Persistent link: https://www.econbiz.de/10011442904

The effective average tax burden in the European Union and the USA : a computer-based calculation and comparison with the model of the European tax analyzer

Jacobs, Otto H.; Spengel, Christoph - 1999

In this paper we present a computer-based model (so-called European Tax Analyzer) for the international computation and comparison of company tax burdens. The methodology follows the forward-looking concepts for the measurement of effective average tax rates (EATR) on the basis of a model-firm....

Persistent link: https://www.econbiz.de/10011443402

Effective marginal tax rates for US investors in Germany and Europe : an analysis of recent tax reforms in Germany

Spengel, Christoph - 1999

In this paper the impact of the corporate tax systems of the 15 EU-member states on the investment and the financing decision of an US multinational corporation is analysed. The calculation of the resulting effective marginal tax rates (EMTR) closely follow the model of King and Fullerton. There...

Persistent link: https://www.econbiz.de/10011443408

Effektive Steuerbelastung der grenzüberschreitenden Geschäftstätigkeit nach den Vorschlägen zur Reform der Unternehmensbesteuerung

Spengel, Christoph - 2000

Das Steuersenkungsgesetz stellt das größte Reformvorhaben auf dem Gebiet der direkten Steuern in Deutschland seit der … internationalen Wettbewerbsfähigkeit von Unternehmen am Standort Deutschland, Stärkung der Attraktivität des Standorts Deutschland für … (King-Fullerton-Ansatz) für Deutschland und die übrigen EU-Mitgliedstaaten brachte folgende Ergebnisse. Die Reform erfüllt …

Persistent link: https://www.econbiz.de/10011444519

The employment impact of cleaner production on the firm level : empirical evidence from a survey in five European countries

Rennings, Klaus; Zwick, Thomas - 2001

This paper analyses the determinants of employment reactions of firms when environmental innovations have been carried out. It differentiates hereby between employment increases and decreases. The data stem from a telephone survey covering more than 1500 firms in five European countries that...

Persistent link: https://www.econbiz.de/10011445814

Effektive Steuerbelastungen bei Vorliegen ökonomischer Renten

Schreiber, Ulrich; Spengel, Christoph; Lammersen, Lothar - 2001

Die Messung der effektiven Steuerbelastung rentabler Investitionen ist mit zahlreichen methodischen Problemen verbunden. Diese lassen sich zum Teil mit einem auf Devereux und Griffith zurückgehenden Modell überwinden. Basierend auf ihrem Ansatz wird eine Maßgröße für die effektive...

Persistent link: https://www.econbiz.de/10011446142