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Bücher, Buchbeiträge, Journals und Papers (2594 Treffer)

This paper contributes to debates about the appropriate characterisation of heterogeneous investment types and to what extent different investment motives affect the responsiveness to corporate taxation. In particular, we employ and refine a methodology to better evaluate the tax elasticity of investment types. Using a combination of both firm‐specific and sector‐specific information from input-output tables, we discuss how to classify investment as non‐related, horizontal, vertical and complex types. First, we point out to what extent the resulting classification depends on assumptions made by the researcher. Second, we employ an ample set of classifications and find that non‐related investment reacts stronger to corporate taxation, whereas horizontal investment is less responsive, though, significant negative tax semi‐elasticities turn out for the subset of manufacturing industries. To address inherent characteristics of vertical and complex investment, we extend the methodology and find that, by and large, stronger business motives reduce the tax responsiveness of investment to a larger extent. Given the current debates about substantial corporate tax reforms, it is all the more important to recognise that corporate tax effects can vary fundamentally between countries, driven by country‐specific differences in their composition of industries and investment types.
Christine Benesch, Simon Loretz, David Stadelmann, Tobias Thomas
Journal of Economic Behavior and Organization, 2019, S.52-67,
This paper empirically explores the link between mass media coverage of migration and immigration worries. Using detailed data on media coverage in Germany, we show that the amount of media reports regarding migration issues is positively associated with concerns about immigration among the German population. This association is strongest when immigrants are the protagonists of media reports. The established relationship is robust to the inclusion of time-variant individual control variables and individual fixed effects. We address endogeneity concerns by employing media spillovers from the neighboring country of Switzerland, which occur due to referendum decisions on immigration, as an instrumental variable. The IV estimates suggest that media coverage has a causal impact on immigration worries. The effect of media coverage persists even when worries concerning unemployment, crime or the level of xenophobia are accounted for. Exploring subgroups of respondents reveals that the link between coverage and immigration worries is particularly relevant for women and respondents who are not active in the workforce.
Die lockere Geldpolitik der EZB wird von vielen dafür kritisiert, dass sie den Sparern schade. Die Evidenz spricht aber dafür, dass die EZB-Politik zwar die Tendenz zu niedrigen Zinsätzen verstärkt haben mag. Grundsätzlich sind die niedrigen Zinssätze aber durch den weltweiten Kapitalüberschuss verursacht. Dieser wiederum ist entstanden, weil Realinvestitionen in der EU im Vergleich zum Kapitalangebot zu niedrig sind und verunsichernde weltwirtschaftliche Verwerfungen zu niedrigeren Wachstumsraten führen, weil Staatsdefizite abgebaut werden und weil eine zunehmend ungleiche Einkommens- und Vermögensverteilung zu höheren Ersparnissen führt.
This Study updates the 2015 study entitled "The EU Budget for Gender Equality". It investigates whether, and to what extent, progress has been made in gender budgeting in the EU since the publication of the 2015 study, particularly in the light of the European Parliament's 2017 Resolution entitled "EU Funds for Gender Equality". Based on desk-based and empirical research, this study finds that the absence of overall and consistent commitment to gender equality in the EU budget and the budgetary process continues. As a result, the study calls on the European Commission, the European Parliament and the Council of the European Union to take legislative action to anchor gender equality to all policies that receive funding from the EU budget.
Auftraggeber: Europäische Kommission
Studie von: Österreichisches Institut für Wirtschaftsforschung – Institute of World Economics of the Research Centre for Economic and Regional Studies of the Hungarian Academy of Sciences
Slow post-crisis total factor productivity growth is a significant policy challenge for many European countries in general and for Hungary in particular. This report aims at providing a comprehensive analysis of the processes behind productivity growth slowdown in Hungary based on micro data from administrative sources between 2001 and 2016. In particular, the report aims to contribute to four ongoing debates: First, it attempts to document the productivity growth slowdown in detail to uncover potential sources of heterogeneity. The second overarching question, related to frontier and non-frontier firms, is the idea of the so-called duality in Hungary. The concept of duality emphasises the large differences in terms of productivity and wages between globally oriented, often foreign-owned, large firms and the rest of the economy. Duality also refers to the lack of interconnectedness between these two groups of firms, in terms of supplier-buyer linkages and worker flows, which limits positive intergroup spillovers. The third group of questions relates to how efficiently resources are allocated across firms. Similarly to other countries, within-industry productivity differences are at least a magnitude larger than between-industry differences. This implies that the efficiency of the allocation of resources within an industry (i.e., whether more productive firms have access to more labour and capital) matters much for aggregate productivity. Finally, the report is interested in the extent to which sectors and industries differ in terms of productivity and firm dynamics.
This paper analyses the impact of the European Union's Cohesion Policy on firm growth in the programming period 2007-2013 in seven European countries. Results show that Cohesion Policy support promotes firm growth in size (value added and employment) more than in productivity. However, even when the policy is the same and similar projects and beneficiaries are considered, its effectiveness varies across different territorial contexts, among but also within countries. In several cases, the impact of grants on firm growth is larger in regions with lower income or scant endowments of territorial assets, most likely because firms in those regions cannot rely on external assets.
Ina Meyer, Michiko Hama, Robert Jandl, Markus Leitner, Markus Keuschnig, Ivonne Anders, Oliver Fritz, Helene Berthold, Brigitte Eder
Regional Environmental Change, 2019, S.1-13,
The aim of this case study was to conduct a participatory approach to socioeconomic scenario development in the city of Lienz (East Tyrol) and to suggest this process-oriented approach as an element of an integrated guiding and decision support tool for local resilience and risk management to policy makers, business leaders, and civil society. The paper takes a socio-economic perspective and describes the settings of the case study, the process, and approach taken for co-creating two distinct normative socio-economic scenario narratives for the city of Lienz: a desirable or resilient future and an undesirable or stagnant future. Results are presented as sector-specific scenario narratives. Matching the local scenario narratives with the global shared socioeconomic pathways, it derives that local peculiarities such as population decline due to outmigration trends or decentralised manufacturing industry and educational institutions were judged to be critical factors in securing local resilience for a prospering future.
Veranstalter: Magistrat der Stadt Wien, MA 23 – Wirtschaft, Arbeit und Statistik