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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

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

The growth in military expenditure in Germany 1951 - 2011: did parties matter?

Kauder, Björn; Potrafke, Niklas - 2015

We examine whether government ideology was correlated with the growth in military expenditure in Germany over the …

Persistent link: https://www.econbiz.de/10010515371

Government ideology and tuition fee policy : evidence from the German states

Kauder, Björn; Potrafke, Niklas - 2013

In January 2005 the German Supreme Court permitted the state governments to charge tuition fees. By exploiting the natural experiment, we examine how government ideology influenced the introduction of tuition fees. The results show that rightwing governments were active in introducing tuition...

Persistent link: https://www.econbiz.de/10009732998

Outside earnings, absence, and activity : evidence from German parliamentarians

Arnold, Felix; Kauder, Björn; Potrafke, Niklas - 2014

We examine moonlighting by politicians in Germany. In July 2007, the German Supreme Court adjudicated that members of … contributions, interpellations, and group initiatives. We propose that the results for Germany do not corroborate evidence on other …

Persistent link: https://www.econbiz.de/10010383227

Electoral cycles in MPs' salaries : evidence from the German States

Kauder, Björn; Krause, Manuela; Potrafke, Niklas - 2016

Members of parliament (MPs) often decide on their own salaries. Voters dislike self-serving politicians, and politicians are keen to gratify their voters. In line with the political business cycle theories, politicians thus may well delay deciding on increases in salaries until after elections....

Persistent link: https://www.econbiz.de/10011517956

Financial Leverage and Corporate Taxation : Evidence from German Corporate Tax Return Data

Dwenger, Nadja - 2011

corporate tax reform in Germany. The financial leverage is measured by the ratio of long-term debt to total capital. Endogeneity …

Persistent link: https://www.econbiz.de/10013134555

Effective Profit Taxation and the Elasticity of the Corporate Income Tax Base : Evidence from German Corporate Tax Return Data

Dwenger, Nadja - 2011

introduction of a major corporate tax reform in Germany. Endogeneity of the effective tax rate is controlled for by an instrumental …

Persistent link: https://www.econbiz.de/10013134574

The Incidence of the European Union Emissions Trading System and the Role of Revenue Recycling : Empirical Evidence from Combined Industry- and Household-Level Data

Beznoska, Martin - 2012

We calculate the expected incidence of the European Union Emissions Trading System (EU-ETS) using industry and household-level data. By combining data on direct CO2 emissions by production sector from the German Environmental Account with the German Input-Output Accounts, we calculate the CO2...

Persistent link: https://www.econbiz.de/10013102848

Would a Legal Minimum Wage Reduce Poverty? A Microsimulation Study for Germany

Müller, Kai-Uwe - 2008

an important policy issue in Germany. We analyze the distributional effects of the introduction of a nationwide legal … and had no negative employment effects. The ineffectiveness of a minimum wage in Germany is mainly due to the existing …

Persistent link: https://www.econbiz.de/10012724286