This paper studies the price and employment response of firms to the introduction of a nation-wide minimum wage in … Germany. In line with previous studies, the estimated employment effect is only modestly negative and statistically … insignificant. In contrast, affected firms increased prices much more frequently. The price effect is prevalent across different …

firms experienced competitive shocks as a function of firm location and their low-wage employment share. We find that … minimum wage hikes accelerate the input substitution from labor to capital, reduce employment growth and accelerate total … factor productivity growth–particularly among the less productive firms under private Chinese or foreign ownership, but not …

-tax schedule, combined with sticky posted wages (i.e., the gross labor income minus payroll taxes divided by hours worked). Finally …

establishments (0-9 employees), subsidized Minijob employment comprises large shares of the work force, on average over 40 percent …. For these establishments, robust evidence shows that increasing the subsidization of Minijob employment crowds out non …-subsidized employment. Our results imply that Minijob employment in 2014 may have eliminated more than 0.5 million unsubsidized employment …

quantitative importance of fiscal foresight. We investigate whether JCTCs affect employment growth before, at, and after the time … difference-in-difference regression framework applied to monthly panel data on employment, the JCTC effective and legislative …,000, which is low relative to cost estimates of recent federal fiscal programs. This figure implies a fiscal multiplier on JCTC …

wages. Moreover, the effect is stronger for younger workers who benefit from permanent tax reductions for a longer period …

, administrative matched employer-employee data. The distributional analysis is then conducted by transposing predicted employment …

In recent years wages in China have been rising and the yuan has appreciated, potentially eroding China's cost …

This paper estimates the incidence of corporate taxes on wages using a 20-year panel of German municipalities …-shifting opportunities for the incidence of corporate taxes on wages. Moreover, we show that low-skilled, young and female employees bear a …