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Income Tax Flattening: Does It Help to Reduce the Shadow Economy?
Sabirianova Peter, Klara - Institute for the Study of Labor (IZA) - 2009
economy. By offering a new estimation framework, the paper revives the traditional electricity consumption approach to …
Persistent link: https://www.econbiz.de/10005004575
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Severance Pay and Corporate Finance: Empirical Evidence from a Panel of Austrian and Italian Firms
Cardinale, Mirko; Orszag, Mike - Institute for the Study of Labor (IZA) - 2004
This paper examines the empirical link between severance pay and corporate finance. Severance pay is an economic debt of the employer and hence should be taken into account by the market in its assessments of risk. Using a hand collected dataset of accounting data from Italy and Austria we find...
Persistent link: https://www.econbiz.de/10005822359
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How to Think About Time-Use Data: What Inferences Can We Make About Long- and Short-Run Time Use from Time Diaries?
Frazis, Harley; Stewart, Jay - Institute for the Study of Labor (IZA) - 2010
Time-use researchers are typically interested in the time use of individuals, but time use data are samples of person-days. Given day-to-day variation in how people spend their time, this distinction is analytically important. We examine the conditions necessary to make inferences about the time...
Persistent link: https://www.econbiz.de/10008693835
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A Structural Empirical Model of Firm Growth, Learning, and Survival
Abbring, Jaap H.; Campbell, Jeffrey R. - Institute for the Study of Labor (IZA) - 2003
We present a structural model of firm growth, learning, and survival and consider its identification and estimation. In …
Persistent link: https://www.econbiz.de/10005703362
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Evidence and Persistence of Education Inequality in an Early-Tracking System: The German Case
Krause, Annabelle; Schüller, Simone - Institute for the Study of Labor (IZA) - 2014
This article reviews empirical evidence on the early tracking system in Germany and the educational inequalities …
Persistent link: https://www.econbiz.de/10010990917
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Sufficient Statistic or Not? The Elasticity of Taxable Income in the Presence of Deduction Possibilities
Doerrenberg, Philipp; Peichl, Andreas; Siegloch, Sebastian - Institute for the Study of Labor (IZA) - 2014
several tax reforms that were implemented in Germany between 2001 and 2008. Our baseline estimates indicate an overall ETI of …
Persistent link: https://www.econbiz.de/10010990918
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Documentation IZAΨMOD v3.0: The IZA Policy Simulation Model
Loeffler, Max; Peichl, Andreas; Pestel, Nico; Siegloch, … - Institute for the Study of Labor (IZA) - 2014
This paper describes IZAΨMOD, the policy microsimulation model of the Institute for the Study of Labor (IZA). The model uses household microdata from the German Socio-Economic Panel Study and firm data from the German linked employer-employee dataset LIAB. IZAΨMOD consists of three components:...
Persistent link: https://www.econbiz.de/10010990920
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The Dynamics of Social Assistance Benefit Receipt in Germany: State Dependence Before and After the 'Hartz Reforms'
Königs, Sebastian - Institute for the Study of Labor (IZA) - 2014
In this article, I study state dependence in social assistance receipt in Germany using annual survey data from the … persistence rates and the absolute level of structural state dependence are higher in Eastern Germany than in Western Germany. I …
Persistent link: https://www.econbiz.de/10010884120
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Do Literacy and Numeracy Pay Off? On the Relationship between Basic Skills and Earnings
Antoni, Manfred; Heineck, Guido - Institute for the Study of Labor (IZA) - 2012
Is there a reward for basic skills in the German labor market? To answer this question, we examine the relationship between literacy, numeracy and monthly gross earnings of full-time employed workers. We use data from the ALWA survey, augmented by test scores on basic cognitive skills as well as...
Persistent link: https://www.econbiz.de/10010884134
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Not So Standard Anymore? Employment Duality in Germany
Eichhorst, Werner; Tobsch, Verena - Institute for the Study of Labor (IZA) - 2014
on the changing patterns of labour market segmentation or 'dualization' of employment in Germany. While labour market … duality in Germany can partially be attributed to labour market reforms promoting, in particular, non-standard forms of … contributed to the expansion of overall labour market inclusion and job growth in Germany and that at least some forms of non …
Persistent link: https://www.econbiz.de/10010884164