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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
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
Persistent link: https://www.econbiz.de/10003554730
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
We explore the role of social capital in the spread of the recent Covid-19 pandemic in independent analyses for Austria …, Germany, Italy, the Netherlands, Sweden, Switzerland and the UK. Exploiting within-country variation, we show that a one …
Persistent link: https://www.econbiz.de/10012226751
The authors compare a firm's costs and benefits of providing apprenticeship training in Austria and Switzerland, using … pay in Austria, which in turn is associated with collective bargaining agreements and competition with alternative school …
Persistent link: https://www.econbiz.de/10011743102
The well-known Johansson-Samuelson Theorem proves that, in partial equilibrium, comprehensive income taxation with a uniform tax rate is neutral in terms of investment decisions, if fiscal depreciation allowances coincide with economic depreciation. In this article we show that this result does...
Persistent link: https://www.econbiz.de/10003730388
-corporate sectors in Germany. In doing so, we perform a counterfactual analysis and ask how the allocation of capital across sectors …
Persistent link: https://www.econbiz.de/10003771793
Persistent link: https://www.econbiz.de/10003611482
Persistent link: https://www.econbiz.de/10003597654