schooling. This result challenges prior findings for Germany of zero returns to schooling, obtained by using the same survey …

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 …

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 …

identify the causal price effects, we compare the development of prices in Germany to those in Austria. Our findings indicate …

identification, I use historical shifts in the school year schedule in Germany, which substantially shortened the duration of the …

Social assistance to the poor is increasingly subject to compulsory work requirements in Germany. Municipalities have …