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1,116 records from EconBiz based on author Name
1. Die EU-Operation Eunavfor Aspides : Geoökonomie und Geopolitik stehen (noch) in einem Missverhältnis
abstractDie Mitgliedstaaten der Europäischen Union (EU) haben am 16. Januar 2024 beschlossen, im Rahmen der Gemeinsamen Sicherheits- und Verteidigungspolitik (GSVP) einen Beitrag zur Sicherstellung der Freiheit der Schifffahrt im Roten Meer zu leisten. Seit November 2023 greifen dort jemenitische Rebellen westliche Schiffe an. Sie wollen damit ein Ende der israelischen Kampfhandlungen im Gaza-Streifen erzwingen. Deutschland beteiligt sich mit der Fregatte Hessen an der EU-Operation Aspides - dem bislang gefährlichsten GSVP-Einsatz. Das Mandat der Operation zielt darauf ab, handelspolitische Interessen durchzusetzen. Die geopolitischen Gründe, die Anlass für die Huthi-Angriffe sind, bearbeitet Aspides explizit nicht.
Kempin, Ronja; Schneider, Georg;2024
Availability: Link
Link Link Link Link 2. Die volkswirtschaftlichen Kosten der Sanktionen in Bezug auf Russland : Studie im Auftrag der IHK Düsseldorf
abstractDie Studie befasst sich mit den Auswirkungen der Russland-Sanktionen auf den Außenhandel und die Wertschöpfung Deutschlands, Russlands und der Europäischen Union (EU). Neben einer deskriptiven Analyse werden mithilfe ökonometrischer Methoden die Effekte der verschiedenen Sanktionsregime (EU, Russland, USA) auf den bilateralen Handel mit Russland geschätzt. Die daraus gewonnenen Erkenntnisse werden in eine Simulationsanalyse gespeist, um die Wohlfahrtskosten nach Ländern, Regionen und Sektoren zu bestimmen. Eine Unternehmensbefragung ergänzt die Studie um qualitative Aspekte, mit denen die Betroffenheit deutscher Unternehmen durch die Sanktionen ergänzt werden kann.
Flach, Lisandra; Larch, Maria; Yotov, Yoto; Braml, Martin; Gröschl, Jasmin Katrin; Teti, Feodora; Steininger, Marina Gabriele; Schneider, Georg;2022
Type: Graue Literatur; Non-commercial literature;
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Link Link 3. The (non-)neutrality of value-added taxation
abstractThis paper employs a structural gravity model and novel value-added tax (VAT) regime data to investigate the impact of VAT rate changes on imports and domestic production of final goods. We demonstrate that the VAT is both non-neutral and discriminatory. A one percentage point VAT increase reduces aggregate imports and internal trade by 3.05% and implies a 5.4 to 7.9% reduction of foreign imports relative to internal trade. Based on these results we conduct a counterfactual equilibrium analysis and illustrate that VAT rate changes imply substantial welfare effects for an average country in the European Union.
Schneider, Georg; Stähler, Frank; Thunecke, Georg;2022
Type: Graue Literatur; Non-commercial literature; Arbeitspapier; Working Paper;
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Link Link 4. Die EU-Operation Eunavfor Aspides: Geoökonomie und Geopolitik stehen (noch) in einem Missverhältnis
Kempin, Ronja; Schneider, Georg;2024
Type: Research Report;
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Link 5. Long-run estimates of the global informal economies and new insights for 152 countries over 1997 to 2022 using an enhanced MIMIC approach
abstractUsing an enhanced MIMIC method, this paper presents new and long-run estimates of the Informal Economy (IE) for 152 countries from 1997 to 2022. We address several limitations found in previous estimates of the IE, notably issues surrounding the missing values, time-invariant country characteristics, and calibration issues with exogenous variables. We enhance the MIMIC model by including fixed effects for country-specific characteristics of IE, thereby providing more reliable and long-run estimates. This approach allows us to control for time-invariant effects across countries by incorporating fixed effects through a transformation of observed variables, thereby holding constant both observable causes and unobserved structural factors unique to each country. Our findings show a significant variation in the key drivers of IE between high-income and not-high-income countries, exhibiting distinct causal effects on the IE depending on different economic developments. In terms of normative implications, our results highlight the need for specific and tailored policies in dealing with the formalisation of informal activities in countries with different levels of income.
Asllani, Alban; Dell' Anno, Roberto; Schneider, Friedrich;2024
Type: Graue Literatur; Non-commercial literature; Arbeitspapier; Working Paper;
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Link Link 6. The popularity function : a spurious regression? : the case of Austria
Neck, Reinhard; Schneider, Friedrich;2024
Type: Konferenzbeitrag; Conference paper; Aufsatz in Zeitschrift; Article in journal;
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Link 7. Mapping the informal economy around the world with an enhanced MIMIC approach : new estimates for 110 countries from 1997-2022
abstractUsing an enhanced MIMIC method, this paper presents new estimates of the Informal Economy (IE) for 110 countries from 1997 to 2022. We address several limitations found in previous estimates of the IE, notably issues surrounding the missing values, time-invariant country characteristics, and calibration issues with exogenous variables. We enhance the MIMIC model by including fixed effects for country-specific characteristics of IE, thereby providing more reliable estimates. Our findings show a significant variation in the key drivers of IE between high-income and not-high-income countries, exhibiting distinct causal effects on the IE depending on different economic developments. In terms of normative implications, our results highlight the need for specific and tailored policies in dealing with the formalisation of informal activities in countries with different levels of income.
Asllani, Alban; Dell' Anno, Roberto; Schneider, Friedrich;2024
Type: Graue Literatur; Non-commercial literature; Arbeitspapier; Working Paper;
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Link Link 8. Auswirkungen eines Verbots von Mehrfachmandaten auf die Wettbewerbssituation bei der Bestellung von Aufsichtsräten
Aschauer, Ewald; Hofer, Alexander; Niggemann, Felix P.; Schneider, Georg;2024
Type: Aufsatz in Zeitschrift; Article in journal;
9. Is consistency the panacea? : inconsistent or consistent tax transfer prices with strategic taxpayer and tax authority behavior
abstractThis study investigates how strategic tax transfer pricing of a multinational company (MNC) and two tax authorities in different countries affects production and tax avoidance decisions at the firm level and tax revenues at the country level. We employ a game-theoretical model to analyze the costs and benefits of two tax transfer pricing regimes (consistency vs. inconsistency) under asymmetric information. Though tax transfer pricing harmonization is considered a promising instrument to fight undesired tax avoidance, the implications are largely unclear. We find tax avoidance in equilibrium in both countries under inconsistency. Surprisingly, we identify conditions under which low-tax countries benefit from consistency while high-tax countries benefit from inconsistency. This explains how the strategic interaction of taxpayer and tax authorities under firm-level heterogeneity challenges the implementation of consistent regimes. Understanding the implications of (in)consistent transfer pricing rules is crucial when reforming transfer pricing regulations to fight tax avoidance and double taxation.
Diller, Markus; Lorenz, Johannes; Schneider, Georg; Sureth, Caren;2021
Type: Graue Literatur; Non-commercial literature; Arbeitspapier; Working Paper;
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Link 10. Is consistency the panacea? : inconsistent or consistent tax transfer prices with strategic taxpayer and tax authority behavior
abstractThis study investigates how strategic tax transfer pricing of a multinational company (MNC) and two tax authorities in different countries affects production and tax avoidance decisions at the firm level and tax revenues at the country level. We employ a game-theoretical model to analyze the costs and benefits of two tax transfer pricing regimes (consistency vs. inconsistency) under asymmetric information. Though tax transfer pricing harmonization is considered a promising instrument to fight undesired tax avoidance, the implications are largely unclear. We find tax avoidance in equilibrium in both countries under inconsistency. Surprisingly, we identify conditions under which low-tax countries benefit from consistency while high-tax countries benefit from inconsistency. This explains how the strategic interaction of taxpayer and tax authorities under firm-level heterogeneity challenges the implementation of consistent regimes. Understanding the implications of (in)consistent transfer pricing rules is crucial when reforming transfer pricing regulations to fight tax avoidance and double taxation
Diller, Markus; Lorenz, Johannes; Schneider, Georg; Sureth, Caren;2021
Type: Graue Literatur; Non-commercial literature; Arbeitspapier; Working Paper;
Availability:
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