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Responses of firms to tax, administrative and accounting rules : evidence from Armenia
Asatryan, Zareh; Peichl, Andreas - 2017 - First version: September 16, 2016, this Version: October 30, 2017
Using panel data on the full population of corporate tax returns from Armenia, we study behavioral responses of firms to three size-dependent regulations. We find: i) a strong response to an accounting notch where IFRS becomes mandatory; ii) a moderate response to an administrative notch below...
Persistent link: https://www.econbiz.de/10011754262
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Verbesserung der steuerstatistischen Informationssysteme zur Folgenabschätzung und Evaluierung steuerpolitischer Maßnahmen im Bereich der Unternehmensbesteuerung : Studie im Auftra...
Bach, Stefan; Buslei, Hermann; Dwenger, Nadja; Fossen, Frank - 2008
Persistent link: https://www.econbiz.de/10003712456
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Effective taxation of top incomes in Germany, 1992 - 2002
Bach, Stefan (contributor); Corneo, Giacomo (contributor);  … - 2008
Persistent link: https://www.econbiz.de/10003641752
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Does size matter? : the impact of changes in household structure on income distribution in Germany
Peichl, Andreas; Pestel, Nico; Schneider, Hilmar - 2010
Income inequality in Germany has been continuously increasing during the past 20 years. In general, this is understood … ; decomposition ; Germany …
Persistent link: https://www.econbiz.de/10008698414
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Erwerbsbiografien und Alterseinkommen im demografischen Wandel : eine Mikrosimulationsstudie für Deutschland
Steiner, Viktor; Geyer, Johannes - 2010
Persistent link: https://www.econbiz.de/10003953677
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Auswirkungen des demographischen Wandels auf die private Nachfrage nach Gütern und Dienstleistungen in Deutschland bis 2050 : Endbericht
Buslei, Hermann (contributor); Schulz, Erika (contributor);  … - 2007
In dem Gutachten wird die Entwicklung von Höhe und Struktur des privaten Verbrauchsin Deutschland bis zum Jahr 2050 …
Persistent link: https://www.econbiz.de/10003515282
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Top incomes and top taxes in Germany
Bach, Stefan (contributor); Corneo, Giacomo (contributor);  … - 2006
We analyze the distribution and taxation of top incomes in Germany during the 1990s on the basis of individual tax … findings are as follows: (i) incomes are highly concentrated in Germany, more than commonly thought; (ii) the German economic … concentrated in Germany, more than commonly thought; (iv) although effective tax rates are significantly lower than statutory ones …
Persistent link: https://www.econbiz.de/10003300942
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Bounds of unfair inequality of opportunity : theory and evidence for Germany and the US
Niehues, Judith; Peichl, Andreas - 2012
illustrate our approach by comparing Germany and the US based on harmonized micro data. We find significant, sizeable and robust …
Persistent link: https://www.econbiz.de/10009535094
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The elasticity of taxable income in the presence of deduction possibilities
Doerrenberg, Philipp; Peichl, Andreas; Siegloch, Sebastian - 2015
administrative tax records, we exploit several tax reforms that were implemented in Germany between 2001 and 2008. Our main estimates …
Persistent link: https://www.econbiz.de/10010528302
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Exporting and labor demand : micro-level evidence from Germany
Lichter, Andreas; Peichl, Andreas; Sieglich, Sebastian - 2014
It is widely believed that globalization affects the extent of employment and wage responses to economic shocks. To provide evidence for this, we analyze the effect of firms' exporting behavior on the elasticity of labor demand. Using rich, German administrative linked employer-employee panel...
Persistent link: https://www.econbiz.de/10010250050