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    <title>EconStor Collection: ZEW Discussion Papers</title>
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    <title>Romania's development to a low-tax country: Effective corporate tax burden in Romania from 1992 to 2010 and Romania's current ranking among the eastern European member states</title>
    <link>http://hdl.handle.net/10419/54980</link>
    <description>Titel: Romania's development to a low-tax country: Effective corporate tax burden in Romania from 1992 to 2010 and Romania's current ranking among the eastern European member states
&lt;br/&gt;
&lt;br/&gt;Autoren: Spengel, Christoph; Lazar, Sebastian; Evers, Lisa; Zinn, Benedikt
&lt;br/&gt;
&lt;br/&gt;Zusammenfassung: We trace back Romania's development to a low-tax country among the Member States of the European Union by analysing the major tax law changes in corporate taxation since 1992. We find that the significant reduction of the corporate income tax rate from 45% in 1992 to 16% since 2005 has not been accompanied by a comprehensive broadening of the corporate income tax base as prevalent in many longstanding Member States of the EU and the OECD. Our analysis is not limited to a comprehensive description of the development of corporate taxation in Romania, but goes on with a numerical analysis of the tax burdens at different periods of time which constitute milestones in the development of corporate taxation in Romania. For this purpose, we apply the European Tax Analyzer, which is a computer-based model firm approach. We find that the average company tax burden of the underlying model company has dropped significantly by almost 65% since 1992. Furthermore, our numerical analysis does not confirm the tax base broadening policy. As a result, Romania holds position two among the group of Central and Eastern European EU Member States.</description>
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  <item rdf:about="http://hdl.handle.net/10419/54979">
    <title>Capital structure choice and company taxation: A meta-study</title>
    <link>http://hdl.handle.net/10419/54979</link>
    <description>Titel: Capital structure choice and company taxation: A meta-study
&lt;br/&gt;
&lt;br/&gt;Autoren: Feld, Lars P.; Heckemeyer, Jost H.; Overesch, Michael
&lt;br/&gt;
&lt;br/&gt;Zusammenfassung: This paper provides a quantitative review of the empirical literature on the tax impact on corporate debt financing. Synthesizing the evidence from 46 previous studies, we find that this impact is substantial. In particular, the tax rate proxy determines the outcome of primary analyses. Measures like the simulated marginal tax rate (Graham (1996a)) avoid a downward bias in estimates for the debt response to tax. Moreover, debt characteristics, econometric specifications, and the set of control-variables affect tax effects. Accounting for misspecification biases by means of meta-regressions, we predict a marginal tax effect on the debt ratio of 0.3.</description>
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  <item rdf:about="http://hdl.handle.net/10419/54978">
    <title>The effect of broadband infrastructure on entrepreneurial activities: The case of Germany</title>
    <link>http://hdl.handle.net/10419/54978</link>
    <description>Titel: The effect of broadband infrastructure on entrepreneurial activities: The case of Germany
&lt;br/&gt;
&lt;br/&gt;Autoren: Heger, Diana; Rinawi, Miriam; Veith, Tobias
&lt;br/&gt;
&lt;br/&gt;Zusammenfassung: This paper investigates whether the local infrastructure favours entrepreneurial activities. Besides the physical and knowledge infrastructure we take into account a county's broadband availability by building an index which accounts for county-related specificities. We find that broadband availability fosters entrepreneurial activities particularly in high-tech sectors for which efficient ways of knowledge transfer is crucial.</description>
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  <item rdf:about="http://hdl.handle.net/10419/54977">
    <title>The labour market in CGE models</title>
    <link>http://hdl.handle.net/10419/54977</link>
    <description>Titel: The labour market in CGE models
&lt;br/&gt;
&lt;br/&gt;Autoren: Boeters, Stefan; Savard, Luc
&lt;br/&gt;
&lt;br/&gt;Zusammenfassung: This chapter reviews options of labour market modelling in a CGE framework. On the labour supply side, two principal modelling options are distinguished and discussed: aggregated, representative households and microsimulation based on individual household data. On the labour demand side, we focus on the substitution possibilities between different types of labour in production. With respect to labour market coordination, we discuss several wage-forming mechanisms and involuntary unemployment.</description>
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