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effects, however, are quite small. Although we have derived our results for the case of Germany, we do think that similar …
Persistent link: https://www.econbiz.de/10010297020
reforms on equity and efficiency for the case of Germany. We find that a flat rate tax with a low tax rate and a low basic …
Persistent link: https://www.econbiz.de/10010268499
companies. The effects on investment in Germany are ambiguous: While some firms substitute between investment locations, others …
Persistent link: https://www.econbiz.de/10012018182
different measures of regional income inequality as well as federal and state election outcomes at the county level in Germany …
Persistent link: https://www.econbiz.de/10011892103
effects on investment in Germany are ambiguous: While some firms substitute between investment locations, others expand in …
Persistent link: https://www.econbiz.de/10012255073
indicators of economic deprivation as well as federal election outcomes at the county-level in Germany for the period from 1998 …
Persistent link: https://www.econbiz.de/10012270867
effects on investment in Germany are ambiguous: While some firms substitute between investment locations, others expand in …
Persistent link: https://www.econbiz.de/10014503784
Information provided by experts is widely believed to play a key role in shaping attitudes towards policy responses to the COVID-19 pandemic. This paper uses a survey experiment to assess whether providing citizens with expert information about the health risk of COVID-19 and the economic costs...
Persistent link: https://www.econbiz.de/10012582087
In this paper we provide empirical evidence on the wage incidence of the German business tax, which is set at the municipal level. For our analysis, we use a very rich administrative linked employer-employee panel, covering 11 years, and link it to data on the business tax rates of about 11,500...
Persistent link: https://www.econbiz.de/10010702001
In der Debatte über die Neuordnung der Einkommensbesteuerung in Deutschland gilt die Steuervereinfachung als eines der … simplification empirically, for the case of Germany. Our analysis is based on a simulation model for the German tax and transfer …
Persistent link: https://www.econbiz.de/10010297004