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Differential taxation and firms' financial leverage : evidence from the introduction of a flat tax on interest income
Fossen, Frank M.; Simmler, Martin - 2012
such differential taxation on the debt ratio of firms. We exploit a 2009 tax reform in Germany as a quasi-experiment, which …
Persistent link: https://www.econbiz.de/10009580147
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Tax incentives, bequest motives, and the demand for life insurance : evidence from two natural experiments in Germany
Sauter, Nicolas; Walliser, Jan; Winter, Joachim - 2010
-insurance demand. An unanticipated tax reform in 2000 halved the tax exemption limit for capital income in Germany. We document that …
Persistent link: https://www.econbiz.de/10003966524
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A structural approach to estimating the effect of taxation on the labor market dynamics of older workers
Haan, Peter; Prowse, Victoria - 2009
We estimate a dynamic structural life-cycle model of employment, non-employment and retirement that includes endogenous accumulation of human capital and intertemporal non- separabilities in preferences. Additionally, the model accounts for the effect of the tax and transfer system on work...
Persistent link: https://www.econbiz.de/10003824120
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Labor market effects of the German tax reform 2000
Haan, Peter (contributor); Steiner, Viktor (contributor) - 2005
In the year 2000, the German government passed the most ambitious tax reform in postwar German history aiming at a significant tax relief for households. An important aim of this tax reform was to improve work incentives and, thereby, foster employment. Drawing on data of the German Socio...
Persistent link: https://www.econbiz.de/10002637914
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Earlier or later : a general equilibrium analysis of bringing forward an already announced tax reform
Honerkamp, Josef (contributor); Moog, Stefan (contributor);  … - 2004
The German Income Tax Reform 2000, which announced a reduction in income tax rates to be implemented in a series of three stages, was welcomed by the public as a step towards unleashing lurking growth potentials. Nonetheless, in the course of the year 2001 a dispute arose, centering around the...
Persistent link: https://www.econbiz.de/10002520046
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Estimating income responses to tax changes : a dynamic panel data approach
Holmlund, Bertil (contributor);  … - 2007
Persistent link: https://www.econbiz.de/10003612712
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Modellgestützte Analyse der ökologischen Steuerreform mit LEAN, PANTA RHEI und dem Potsdamer Mikrosimulationsmodell
Bach, Stefan; Kohlhaas, Michael; Meyer, Bernd; … - 2001
Eine erste systematische, modellgestützte Untersuchung der ökologischen Steuerreform in Deutschland kommt zu moderaten …A first systematic, model-based analysis of the environmental fiscal reform in Germany indicates moderate but slightly …
Persistent link: https://www.econbiz.de/10011434131
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Why are mothers working longer hours in Austria than in Germany? : a comparative micro simulation analysis
Dearing, Helene; Hofer, Helmut; Lietz, Christine; … - 2007
Labor force participation rates of mothers in Austria and Germany are similar, however full-time employment rates are …, differences in mothers’ employment patterns can partly be explained by the different tax systems: While Germany has a system of … joint taxation with income splitting for married couples, Austria taxes everyone individually, which leads to lower marginal …
Persistent link: https://www.econbiz.de/10003471772
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Ansatz der Körperschaftsteuer im Rahmen der Netzentgeltkalkulation
Haubold, Sebastian; Glatfeld, Markus - In: Energiewirtschaftliche Tagesfragen : et ; Zeitschrift … 57 (2007) 10, pp. 108-113
Persistent link: https://www.econbiz.de/10003554730
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Car road charging : impact assessment on German and Austrian households
Kalinowska, Dominika; Steininger, Karl W. - 2009
Austria and Germany assessing the impact of road charging (RC). The pricing policy measure is introduced for the private …The authors apply a computable general equilibrium (CGE) modeling framework to carry out a two-country comparison for …
Persistent link: https://www.econbiz.de/10003858731