Narrow search
Showing 1 - 10 of 24
Cover Image
Financial Leverage and Corporate Taxation : Evidence from German Corporate Tax Return Data
Dwenger, Nadja - 2011
corporate tax reform in Germany. The financial leverage is measured by the ratio of long-term debt to total capital. Endogeneity …
Persistent link: https://www.econbiz.de/10013134555
Cover Image
Top incomes and top taxes in Germany
Bach, Stefan (contributor); Corneo, Giacomo (contributor);  … - 2006
We analyze the distribution and taxation of top incomes in Germany during the 1990s on the basis of individual tax … findings are as follows: (i) incomes are highly concentrated in Germany, more than commonly thought; (ii) the German economic … concentrated in Germany, more than commonly thought; (iv) although effective tax rates are significantly lower than statutory ones …
Persistent link: https://www.econbiz.de/10003300942
Cover Image
Margins of international banking : is there a productivity Pecking order in banking, too?
Buch, Claudia M.; Koch, Cathérine Tahmee; Kötter, Michael - 2009
Modern trade theory emphasizes firm-level productivity differentials to explain the cross-border activities of non-financial firms. This study tests whether a productivity pecking order also determines international banking activities. Using a novel dataset that contains all German banks'...
Persistent link: https://www.econbiz.de/10003923511
Cover Image
Do better capitalized banks lend less? : long-run panel evidence from Germany
Buch, Claudia M.; Prieto, Esteban - 2012
Insufficient capital buffers of banks have been identified as one main cause for the large systemic effects of the recent financial crisis. Although higher capital is no panacea, it yet features prominently in proposals for regulatory reform. But how do increased capital requirements affect...
Persistent link: https://www.econbiz.de/10009570042
Cover Image
Labor demand during the crisis : what happened in Germany?
Bohachova, Olga; Boockmann, Bernhard; Buch, Claudia M. - 2011 - This version: October 2011
In Germany, the employment response to the post-2007 crisis has been muted compared to other industrialized countries …
Persistent link: https://www.econbiz.de/10009375256
Cover Image
Taxing banks : an evaluation of the German bank levy
Buch, Claudia M.; Hilberg, Björn; Tonzer, Lena - 2014
Bank distress can have severe negative consequences for the stability of the financial system, the real economy, and public finances. Regimes for restructuring and restoring banks financed by bank levies and fiscal backstops seek to reduce these costs. Bank levies attempt to internalize systemic...
Persistent link: https://www.econbiz.de/10010257339
Cover Image
Effective Profit Taxation and the Elasticity of the Corporate Income Tax Base : Evidence from German Corporate Tax Return Data
Dwenger, Nadja - 2011
introduction of a major corporate tax reform in Germany. Endogeneity of the effective tax rate is controlled for by an instrumental …
Persistent link: https://www.econbiz.de/10013134574
Cover Image
The Incidence of the European Union Emissions Trading System and the Role of Revenue Recycling : Empirical Evidence from Combined Industry- and Household-Level Data
Beznoska, Martin - 2012
We calculate the expected incidence of the European Union Emissions Trading System (EU-ETS) using industry and household-level data. By combining data on direct CO2 emissions by production sector from the German Environmental Account with the German Input-Output Accounts, we calculate the CO2...
Persistent link: https://www.econbiz.de/10013102848
Cover Image
Would a Legal Minimum Wage Reduce Poverty? A Microsimulation Study for Germany
Müller, Kai-Uwe - 2008
an important policy issue in Germany. We analyze the distributional effects of the introduction of a nationwide legal … and had no negative employment effects. The ineffectiveness of a minimum wage in Germany is mainly due to the existing …
Persistent link: https://www.econbiz.de/10012724286
Cover Image
Effective Taxation of Top Incomes in Germany, 1992-2002
Bach, Stefan - 2014
We analyze the taxation of top personal incomes in Germany on the basis of an integrated data file of individual tax …
Persistent link: https://www.econbiz.de/10012709103