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Shifting the Burden of Corporate Taxes: Heterogeneity in Direct Wage Incidence

aus dem Moore, Nils - Rheinisch-Westfälisches Institut für … - 2014

We contribute to the empirical literature on the effective incidence of corporate income taxation. We focus on the so-called direct incidence via the wage bargaining process. Building on the innovative framework of Arulampalam, Devereux and Maffini (2012), we analyze the importance of various...

Persistent link: https://www.econbiz.de/10011186377

Do Wages Rise when Corporate Taxes Fall? - Evidence from Germany’s Tax Reform 2000

aus dem Moore, Nils; Schmidt, Christoph M.; Kasten, Tanja - Rheinisch-Westfälisches Institut für … - 2014

We contribute to the empirical literature on the effective incidence of corporate income taxation by using the German Business Tax Reform of the year 2000 (GBTR 2000) as a natural experiment. Its effect on wages in the manufacturing sector is identified by means of a difference-in-differences...

Persistent link: https://www.econbiz.de/10011186381

Business Taxation and Wages – Evidence from Individual Panel Data

Bauer, Thomas K.; Kasten, Tanja; Siemers, Lars-H.R. - Rheinisch-Westfälisches Institut für … - 2012

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...

Persistent link: https://www.econbiz.de/10010558554

Obesity, Weight Loss, and Employment Prospects – Evidence from a Randomized Trial

Reichert, Arndt - Rheinisch-Westfälisches Institut für … - 2012

This study presents credible estimates for the causal effect of a variation in obesity on employment. By exploring … positively affects the employment prospects of obese women but not of obese men. Consistent with this, significant effects of …

Persistent link: https://www.econbiz.de/10010598402

Corporate Taxation and Investment: Evidence from the Belgian ACE Reform

aus dem Moore, Nils - Rheinisch-Westfälisches Institut für … - 2014

We contribute to the empirical literature on the relationship between corporate taxes and investment. We exploit the introduction of the so-called ACE corporate tax reform in Belgium that came into effect in January 2006 to evaluate this relationship in a quasiexperimental setting based on...

Persistent link: https://www.econbiz.de/10011186382

Taxes and Corporate Financing Decisions – Evidence from the Belgian ACE Reform

aus dem Moore, Nils - Rheinisch-Westfälisches Institut für … - 2014

We contribute to the empirical literature on the debt bias of corporate income taxation through a micro-econometric evaluation of the so-called ACE corporate tax reform in Belgium based on firm-level accounting data. We interpret the tax reform that came into effect in January 2006 as an...

Persistent link: https://www.econbiz.de/10011186383

Lost in Transition? – Minimum Wage Effects on German Construction Workers

Bachmann, Ronald; König, Marion; Schaffner, Sandra - Rheinisch-Westfälisches Institut für … - 2012

Using a linked employer-employee data set on the German construction industry, we analyse the effects of the introduction of minimum wages in this sector on labour market dynamics. In doing so, we focus on accessions and separations, as well as the underlying labour market flows, at the...

Persistent link: https://www.econbiz.de/10010860276

Fiscal Effects of Minimum Wages – An Analysis for Germany

Bauer, Thomas K.; Kluve, Jochen; Schaffner, Sandra; … - Rheinisch-Westfälisches Institut für … - 2008

analyzes the potential employment and fiscal effects of such a policy. Based on estimated labor demand elasticities obtained … associated with significant employment losses that are concentrated among marginal and low- and semi-skilled full-time workers …

Persistent link: https://www.econbiz.de/10005738706

The Impact of Cohort Size and Local Labor Market Conditions on Human Capital Accumulation in Europe

Middendorf, Torge - Rheinisch-Westfälisches Institut für … - 2007

Recent studies emphasize the impact of macroeconomic factors on educational attainment. They show that although individual factors like the educational level of one’s parents play a decisive role in determining the human capital accumulation of the children, the cohort size as well as the...

Persistent link: https://www.econbiz.de/10005738725

High-Impact Minimum Wages and Heterogeneous Regions

Berge, Philipp vom; Frings, Hanna; Paloyo, Alfredo R. - Rheinisch-Westfälisches Institut für … - 2013

We estimate the effects on wage and employment growth rates of the introduction and subsequent increases of a … employment histories, we exploit the spatial dimension and border discontinuities of the regional data to account for spillovers … ect on the employment growth rate reveals a contraction in the East of about 2.6 to 3.1 percentage points for a one …

Persistent link: https://www.econbiz.de/10010860293