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Empirical evidence on the degree of business-tax shifting to employees via the wage level is highly controversial and rare. It remains open to which extent the tax burden is shifted, whether there are differences for tax increases and decreases, or whether there exists some treatment...
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in industries and regions with low barriers to entry. This is particularly the case in East Germany, where the perceived … Dienstleistungsbereich in Deutschland abdeckt. Wir finden Hinweise darauf, dass Arbeitgeber mit hoher Produktivität Mindestlöhne unterstützen …
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