results suggest an elasticity of wages with respect to business taxes that ranges between -0.28 to -0.46, once we control for … evidence for an asymmetric tax incidence. -- Tax incidence ; profit taxation ; wages ; asymmetric effects …

military service on lifetime earnings, wages, and days of employment are obtained by comparing men born before July 1, 1937 … exploiting the regression-discontinuity design of the military draft in Germany during the 1950s. Consistent estimates of …

This study analyses employers' support for the introduction of industry-specific minimum wages as a cost … some evidence that high-productivity employers support minimum wages. We further show that minimum wage support is higher … in industries and regions with low barriers to entry. This is particularly the case in East Germany, where the perceived …