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Taxing the digital economy : investor reaction to the european commission's digital tax proposals

Klein, Daniel; Ludwig, Christopher; Spengel, Christoph - In: National tax journal 75 (2022) 1, pp. 61-92

Persistent link: https://www.econbiz.de/10013253283

Linkages between the US and European Stock Markets : A Fractional Cointegration Approach

Caporale, Guglielmo Maria - 2015

This paper analyses the long-memory properties of US and European stock indices, as well as their linkages, using fractional integration and fractional cointegration techniques. These methods are more general and have higher power than the standard ones usually employed in the literature. The...

Persistent link: https://www.econbiz.de/10013014905

Decline of CFC Rules and Rise of IP Boxes : How the ECJ Affects Tax Competition and Economic Distortions in Europe

Bräutigam, Rainer - 2015

The European Court of Justice (ECJ) has become an influential player in the field of direct taxation in the European Union in the past twenty years. However, it is unclear whether the ECJ's decisions actually increase tax neutrality and therefore contribute to the achievement of an internal...

Persistent link: https://www.econbiz.de/10013017368

Trade Intensity and Output Synchronisation : On the Endogeneity Properties of EMU

Caporale, Guglielmo Maria - 2013

Using annual bilateral data over the period 1988-2011 for a panel of 24 industrialised and emerging economies, we analyse in a time-varying framework the determinants of output synchronisation in EMU (European Monetary Union) distinguishing between core and peripheral member states. The results...

Persistent link: https://www.econbiz.de/10013083873

The Impact of Containment Measures and Monetary and Fiscal Responses on US Financial Markets During the COVID-19 Pandemic

Aikins Abakah, Emmanuel Joel; Caporale, Guglielmo Maria; … - 2021

This paper analyses the effects of containment measures and monetary and fiscal responses on US financial markets during the Covid-19 pandemic. More specifically, it applies fractional integration methods to analyse their impact on the daily S&P500, the US Treasury Bond Index (USTB), the S&P...

Persistent link: https://www.econbiz.de/10013220137

EU sollte statt einer Digitalabgabe die indirekten Steuern stärker in den Blick nehmen

Spengel, Christoph; Klein, Daniel; Ludwig, Christopher; … - 2021

mehrere EU-Mitgliedstaaten den Entwurf der Digitalsteuer als Vorlage für nationale Reformen genutzt. Diese unilateralen … in der EU erzielt werden. Zweitens schlägt sie einen Aufschlag auf die Körperschaftsteuer vor, der auf alle Unternehmen … angewendet werden soll, die bestimmte digitale Aktivitäten in der EU durchführen. Drittens schlägt sie eine Steuer auf digitale …

Persistent link: https://www.econbiz.de/10012513693

The EU's new era of "fair company taxation" : the impact of DEBRA and Pillar Two on the EU Member States' effective tax rates

Gschossmann, Emilia; Heckemeyer, Jost H.; Müller, Jessica - 2024 - This version: 7 March 2024

, we evaluate how the two measures and their interplay influence the EU Member States' effective tax levels and thus their …

Persistent link: https://www.econbiz.de/10014504801

Common stochastic trends and inflation convergence in the EMS

Caporale, Guglielmo Maria - In: Weltwirtschaftliches Archiv : Zeitschrift des Instituts … 129 (1993) 2, pp. 207-215

Persistent link: https://www.econbiz.de/10001148153

Excess returns in the EMS : do "weak" currencies still exist after the widening of the fluctuation bands?

Caporale, Guglielmo Maria - In: Weltwirtschaftliches Archiv : Zeitschrift des Instituts … 131 (1995) 2, pp. 326-338

Persistent link: https://www.econbiz.de/10001182588