Blar i Discussion papers (SAM) på forfatter "Schindler, Dirk"

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    • Capital taxation and imperfect competition : ACE vs. CBIT 

      Brekke, Kurt R.; Pires, Armando José Garcia; Schindler, Dirk; Schjelderup, Guttorm (Discussion paper;32/14, Working paper, 2014-11)
      This paper studies the market and welfare effects of two main tax reforms – the Corporate Business Income Tax (CBIT) and the Allowance for Corporate Equity tax (ACE). Using an imperfect-competition model for a small open ...

    • Company tax reform in Europe and its effect on collusive behavior 

      Schindler, Dirk; Schjelderup, Guttorm (Discussion paper, Working paper, 2006-05)
      We study how harmonization of corporate tax systems affects the stability of international cartels. We show that tax base harmonization reinforces collusive agreements, while harmonization of corporate tax rates may ...

    • Competition between bank regulators 

      Schindler, Dirk; Eggert, Wolfgang (Discussion paper, Working paper, 2004-11)
      This paper examines competition between bank regulators in open economies. We use a model where credit demand of firms is endogenous and show any tendency for downward competition in regulation policy is limited by the ...

    • First-best optimality in capital income taxation 

      Hilgers, Bodo; Schindler, Dirk (Discussion paper, Working paper, 2004-10)
      In case of risk, especially aggregate risk which cannot be insured, the literature states that for achieving first-best optimality state-dependent lumpsum taxes are absolutely necessary. However, we show in a two-asset ...

    • Optimal income taxation with a risky asset : the triple income tax 

      Schindler, Dirk (Discussion paper, Working paper, 2004-06)
      We show in a two-period world with endogenous savings and two assets, one of them exhibiting a stochastic return that an interest adjusted income tax is optimal. This tax leaves a safe component of interest income tax ...