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Differential taxation and firms' financial leverage : evidence from the introduction of a flat tax on interest income
Fossen, Frank M.; Simmler, Martin - 2012
such differential taxation on the debt ratio of firms. We exploit a 2009 tax reform in Germany as a quasi-experiment, which …
Persistent link: https://www.econbiz.de/10009580147
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A structural approach to estimating the effect of taxation on the labor market dynamics of older workers
Haan, Peter; Prowse, Victoria - 2009
We estimate a dynamic structural life-cycle model of employment, non-employment and retirement that includes endogenous accumulation of human capital and intertemporal non- separabilities in preferences. Additionally, the model accounts for the effect of the tax and transfer system on work...
Persistent link: https://www.econbiz.de/10003824120
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The impact of introducing an interest barrier : evidence from the German corporation tax reform 2008
Buslei, Hermann; Simmler, Martin - 2012
In this study we investigate the impact of the thin capitalization rule (TCR), introduced in Germany in 2008, on firms …
Persistent link: https://www.econbiz.de/10009579254
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Distributional and fiscal effects of the German tax reform 2000 : a behavioral microsimulation analysis
Haan, Peter (contributor); Steiner, Viktor (contributor) - 2004 - [Elektronische Ressource]
Persistent link: https://www.econbiz.de/10002062078
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Household taxation, income splitting and labor supply incentives : a microsimulation study for Germany
Steiner, Viktor (contributor);  … - 2004 - [Elektronische Ressource]
Persistent link: https://www.econbiz.de/10002062133
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Optimal income taxation of married couples : an empirical analysis of joint and individual taxation
Haan, Peter (contributor); Navarro, Dolores (contributor) - 2008
In this paper we develop a discrete model of optimal taxation of married couples and empirically discuss the optimality of income taxation for this group. To this end, we derive the social welfare function which guarantees that joint taxation of married couples is optimal. We will contrast this...
Persistent link: https://www.econbiz.de/10003779678
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Risky earnings, taxation and entrepreneurial choice : a microeconometric model for Germany
Fossen, Frank (contributor) - 2007
Persistent link: https://www.econbiz.de/10003577356
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Unobserved heterogeneity and international benchmarking in public transport
Cullmann, Astrid; Farsi, Mehdi; Filippini, Massimo - 2009
We analyze the technical efficiency of German and Swiss urban public transport companies by means of SFA. In transport networks we might face different network structures or complexities, not observed, but influencing the production process. The unobserved factors are typically modeled as...
Persistent link: https://www.econbiz.de/10003915868
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The pros and cons of sick pay schemes : testing for contagious presenteeism and shirking behavior
Pichler, Stefan; Ziebarth, Nicolas R. - 2015
This paper proposes a test for the existence and degree of contagious presenteeism and negative externalities in sickness insurance schemes. First, we theoretically decompose moral hazard into shirking and contagious presenteeism behavior and derive testable conditions. Then, we implement the...
Persistent link: https://www.econbiz.de/10011339778
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Umfang und Kompensation von Überstunden : eine vergleichende Analyse für Westdeutschland und Großbritannien
Wagner, Gert G.; Pannenberg, Markus - 2000
In the 1990s overtime incidence in Great Britain and West Germany is quite similar, while the average amount of hours … of overtime for full-time male workers with overtime in Great Britain is roughly twice those in Germany for all years. We … time. In Germany, we observe a remarkable decrease in the share of workers who work paid overtime and a significant …
Persistent link: https://www.econbiz.de/10011433960