Showing 1 - 10 of 18
This study replicates and challenges the finding of zero wage returns to compulsory schooling in Germany by Pischke and … details. These findings render the conclusion that compulsory schooling in Germany yields no wage returns at a minimum …
Persistent link: https://www.econbiz.de/10012547022
identify the causal price effects, we compare the development of prices in Germany to those in Austria. Our findings indicate …
Persistent link: https://www.econbiz.de/10012547036
annual tax base loss for Germany amounts to EUR 5.4 billion. Adding estimates of profit shifting by multinationals not … covered by the CbC data yields an overall estimate for profits shifted out of Germany to tax havens of EUR 19.1 billion per … year, corresponding to 4.3% of the profits reported by these firms in Germany. This implies a tax revenue loss due to …
Persistent link: https://www.econbiz.de/10012417748
schooling. This result challenges prior findings for Germany of zero returns to schooling, obtained by using the same survey …
Persistent link: https://www.econbiz.de/10011891751
identification, I use historical shifts in the school year schedule in Germany, which substantially shortened the duration of the …
Persistent link: https://www.econbiz.de/10013342904
This paper exploits several reforms of wage subsidies in the framework of the German Minijob program to investigate substitution and complementarity relationships between subsidized and non-subsidized labor demand. We apply an instrumental variables approach and use administrative data on German...
Persistent link: https://www.econbiz.de/10011864521
Persistent link: https://www.econbiz.de/10003620166
This paper provides evidence of efficient taxation of groups with heterogeneous levels of "tax morale". We set up an optimal income tax model where high tax morale implies a high subjective cost of evading taxes. The model predicts that "nice guys finish last": groups with higher tax morale will...
Persistent link: https://www.econbiz.de/10009570576
We analyze different options for the design of a common unemployment insurance system for the euro area (EA). We assess their effectiveness to act as an insurance device in the presence of asymmetric macroeconomic shocks. Running counterfactual simulations based on micro data for the period...
Persistent link: https://www.econbiz.de/10011375679
We examine how trade openness influences income inequality within countries. The sample includes 139 countries over the period 1970-2014. We employ predicted openness as instrument to deal with the endogeneity of trade openness. The effect of trade openness on income inequality differs across...
Persistent link: https://www.econbiz.de/10012599018