@techreport{Do2004, type = {Working Paper}, author = {Do, Truong Giang}, title = {Tariffs and export subsidies in a spatial economic model}, url = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-14071}, year = {2004}, abstract = {In the recent years there are many researchs discussing the effects of trade policy (tariffs, subsidies etc.) in international trade. The results are manifold. Some authors show that trade policy has negative effects on welfare, some spatial economists demonstrate that trade policy can have positive effects on welfare. This paper considers the effects of the trade policy made by both countries participating in international trade in a spatial economic model. It can be showed that trade policy of both trade partners (tariffs of one country and export subsidies of the other country) can improve the world welfare in comparison with free trade.}, language = {en} } @techreport{OPUS4-4236, type = {Working Paper}, title = {Tax systems and tax harmonisation in the East African Community (EAC)}, series = {Finanzwissenschaftliche Diskussionsbeitr{\"a}ge}, journal = {Finanzwissenschaftliche Diskussionsbeitr{\"a}ge}, number = {60}, editor = {Petersen, Hans-Georg}, issn = {1864-1431}, url = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-44693}, pages = {128}, year = {2010}, abstract = {In the first part of the report of the GTZ expert group an overview on the basics of integration and tax harmonisation within a common market is given. Chapter II. concentrates on the problems of national and international tax law regarding double taxation before the harmonisation process within the EU is described in detail. This process is not a best practice example but at least the experiences made in the course of the last five decades are interesting enough and might contribute important information for regions, which more or less recently have started a similar endeavour. The harmonisation needs are discussed for value added taxation (VAT), excise taxation, and income taxation. The problems of tax administrations, procedures laws, taxpayers' rights and obligations as well as tax compliance are also taken into consideration. The second part of the study reviews the national tax systems within the EAC member countries. Before the single taxes are described in more detail, the macroeconomic situation is illuminated by some basic figures and the current stand of the inner-community integration analysed. Then the single tax bases and tax rates are confronted to shed some light on the necessities for the development of a common market within the near future. Again the value added tax laws, excise taxes and income taxes are discussed in detail, while regarding the latter the focus is on company taxation. For a better systematic analysis the national tax laws are confronted within an overview. The chapter is closed with a summary of the tax rates applied and a rough estimation of the tax burdens within the Partner States. The third part of this report contains the policy recommendations of the expert group following the same structures as the chapters before and presenting the results for the VAT, the excises and the corporate income tax (CIT). Additionally the requirements for tax procedures and administration as well as problems of transparency and information exchange are discussed in detail before the strategic recommendations are derived in close relation to the experiences made within the EU harmonisation process. The recommendations are based on the following normative arguments: (1) Tax harmonisation is a basic requirement for economic integration. (2) Equality of taxation is an imperative of tax justice and demands the avoidance of double taxation as well as the combat of tax evasion and corruption. (3) The avoidance of harmful tax competition between the Partner States. (4) The strengthening of taxpayers' rights in tax procedures. Hence, all kinds of income, goods and services should be taxed once and only once.}, language = {en} } @techreport{CaliendoSchroederWittbrodt2019, type = {Working Paper}, author = {Caliendo, Marco and Schr{\"o}der, Carsten and Wittbrodt, Linda}, title = {The Causal Effects of the Minimum Wage Introduction in Germany}, series = {CEPA Discussion Papers}, journal = {CEPA Discussion Papers}, number = {1}, issn = {2628-653X}, doi = {10.25932/publishup-42692}, url = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus4-426929}, year = {2019}, abstract = {In 2015, Germany introduced a statutory hourly minimum wage that was not only universally binding but also set at a relatively high level. We discuss the short-run effects of this new minimum wage on a wide set of socio-economic outcomes, such as employment and working hours, earnings and wage inequality, dependent and self-employment, as well as reservation wages and satisfaction. We also discuss difficulties in the implementation of the minimum wage and the measurement of its effects related to non-compliance and suitability of data sources. Two years after the minimum wage introduction, the following conclusions can be drawn: while hourly wages increased for low-wage earners, some small negative employment effects are also identifiable. The effects on aspired goals, such as poverty and inequality reduction, have not materialized in the short run. Instead, a tendency to reduce working hours is found, which alleviates the desired positive impact on monthly income. Additionally, the level of non-compliance was substantial in the short run, thus drawing attention to problems when implementing such a wide-reaching policy.}, language = {en} } @techreport{Burdack2011, type = {Working Paper}, author = {Burdack, Doreen}, title = {The economic impact of water restrictions on water-dependent business in South East Queensland, Australia}, series = {Finanzwissenschaftliche Diskussionsbeitr{\"a}ge}, journal = {Finanzwissenschaftliche Diskussionsbeitr{\"a}ge}, number = {65}, issn = {1864-1431}, url = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-55947}, pages = {82}, year = {2011}, language = {en} } @techreport{Kauffmann2007, type = {Working Paper}, author = {Kauffmann, Albrecht}, title = {Transport costs and the size of cities}, url = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-16202}, year = {2007}, abstract = {Real costs of freight transportation have strong increased in Russia particularly during the period of price liberalization 1992-93. This paper investigates possible connections between rising transport costs and the evolution of the size structure of the system of cities in the Russian Federation and its federal subjects. Empirical findings suggest that under conditions of a closed system agglomeration processes according to the predictions of the model of Tabuchi et al. (2005) would have taken place especially in the periphere regions of the North and Far East.}, language = {en} } @techreport{Drechsler2005, type = {Working Paper}, author = {Drechsler, Denis}, title = {Unemployment in Germany and the Eurosclerosis debate}, url = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-9036}, year = {2005}, abstract = {Many European countries have experienced a significant increase of unemployment in recent years. This paper reviews several theoretical models that try to explain this phenomenon. Predominantly, these models claim a link between the poor performance of European labor markets and the high level of market regulation. Commonly referred to as the Eurosclerosis debate, prominent approaches consider insider-outsider relationships, search-models, and the influence of hiring and firing costs on equilibrium employment. The paper presents empirical evidence of each model and studies the relevance of the identified rigidities as a determinant of high unemployment in Europe. Furthermore, a case study analyzes the unemployment problem in Germany and critically discusses new reform efforts. In particular this section analyzes whether the recently enacted Hartz reforms can induce higher employment.}, language = {en} } @techreport{Petersen2007, type = {Working Paper}, author = {Petersen, Hans-Georg}, title = {UWM/UP joint study program: experience, problems, and future perspectives}, issn = {1864-1431}, url = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-16147}, year = {2007}, abstract = {The paper describes the exchange program in between the University of Wisconsin/ Milwaukee and the University of Potsdam in the field of economics. It discusses in detail the development of the program, including the problems and challenges. Additionally a brief description of the curriculum is presented. Then the future possibilities of the Transatlantic Degree Program (TDP) are discussed and the influences and problems of the Bologna process analysed.}, language = {en} } @techreport{CaliendoFossenKritikos2019, type = {Working Paper}, author = {Caliendo, Marco and Fossen, Frank M. and Kritikos, Alexander}, title = {What Makes an Employer?}, series = {CEPA Discussion Papers}, journal = {CEPA Discussion Papers}, number = {13}, issn = {2628-653X}, doi = {10.25932/publishup-43736}, url = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus4-437360}, year = {2019}, abstract = {As the policy debate on entrepreneurship increasingly centers on firm growth in terms of job creation, it is important to better understand which variables influence the first hiring decision and which ones influence the subsequent survival as an employer. Using the German Socio-economic Panel (SOEP), we analyze what role individual characteristics of entrepreneurs play in sustainable job creation. While human and social capital variables positively influence the hiring decision and the survival as an employer in the same direction, we show that none of the personality traits affect the two outcomes in the same way. Some traits are only relevant for survival as an employer but do not influence the hiring decision, other traits even unfold a revolving door effect, in the sense that employers tend to fail due to the same characteristics that positively influenced their hiring decision.}, language = {en} } @techreport{Schoeler1999, type = {Working Paper}, author = {Sch{\"o}ler, Klaus}, title = {Wohlfahrt und internationaler Handel in einem Modell der r{\"a}umlichen Preistheorie}, url = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-13590}, year = {1999}, abstract = {Contents - Introduction - Free Trade - Optimal Tariff - Import Quota - Comparison of results}, language = {en} } @techreport{BruttelNithammerStolley2019, type = {Working Paper}, author = {Bruttel, Lisa Verena and Nithammer, Juri and Stolley, Florian}, title = {"Thanks in Advance"}, series = {CEPA Discussion Papers}, journal = {CEPA Discussion Papers}, number = {7}, issn = {2628-653X}, doi = {10.25932/publishup-42770}, url = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus4-427706}, pages = {18}, year = {2019}, abstract = {This paper studies the effect of the commonly used phrase "thanks in advance" on compliance with a small request. In a controlled laboratory experiment we ask participants to give a detailed answer to an open question. The treatment variable is whether or not they see the phrase "thanks in advance." Our participants react to the treatment by exerting less effort in answering the request even though they perceive the phrase as polite.}, language = {en} }