This study presents estimates of the effective tax burden of companies located in 143 regions of eight European countries and the United States. It accompanies a study on the effective tax burden on highly…
Classical single-factor comparable company valuation (CCV) like e.g. valuation using the price-earnings ratio is associated with several shortcomings. The two most important are the non-applicability of negative…
We investigate different techniques to assess the gender pay gap in five EU countries (France, Germany, Italy, Spain and United Kingdom), focusing on self-selection into market work. Results show that selectivity…
Abstract: In 2005, an EU-wide emissions trading scheme covering major CO2 producing sites shall comeinto power. The key objective of the trading scheme is to promote cost-efficiency of carbon reduction within…
This paper analyses the effects of a social assistance reform in Germany. In contrast to studies which are based on microsimulation methods we use a computable general equilibrium model which incorporates a…
