Similar Search Results

Corporate profit shifting and the role of tax havens : evidence from German country-by-country reporting data

Fuest, Clemens; Hugger, Felix; Neumeier, Florian - 2021

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

The value of smarter teachers : international evidence on teacher cognitive skills and student performance

Hanushek, Eric Alan; Piopiunik, Marc; Wiederhold, Simon - 2014

determinant of international differences in student performance. Results are supported by fixed-effects estimation that uses …

Persistent link: https://www.econbiz.de/10010462634

Minimum wage incidence : the case for Germany

Knabe, Andreas (contributor); Schöb, Ronnie (contributor) - 2008

Using data from the 2006 wave of the German Socio-Economic Panel (GSOEP), this paper analyzes how a minimum wage affects employment, wage inequality, public expenditures, and aggregate income in the low-wage sector. It is shown that a statutory minimum wage of EUR 7.50 per hour would cost...

Persistent link: https://www.econbiz.de/10003771867

The role of the corporate income tax as an automatic stabilizer

Büttner, Thiess; Fuest, Clemens - 2009

This paper analyses the effectiveness of the corporate income tax as an automatic stabilizer. It employs a unique firm-level dataset of German manufacturers combining financial statements with firm-specific information about credit market restrictions. The results show that approximately 20 per...

Persistent link: https://www.econbiz.de/10003887453

Minimum wages and their alternatives : a critical assessment

Knabe, Andreas; Schöb, Ronnie - 2008

issues for the exemplary case of Germany that suffers from high unemployment among low-skilled workers and rising wage … in Germany, on employment, wage inequality, public expenditures, and incomes of poor households: 1) a statutory minimum …

Persistent link: https://www.econbiz.de/10003803539

Corporate tax Reform and foreign direct investment in Germany : evidence from firm-level data

Becker, Johannes (contributor); Fuest, Clemens (contributor) - 2006

Persistent link: https://www.econbiz.de/10003364058

Expected effects of the US tax reform on other countries : global and local survey evidence

Boumans, Dorine; Fuest, Clemens; Krolage, Carla; … - 2019

companies. The effects on investment in Germany are ambiguous: While some firms substitute between investment locations, others …

Persistent link: https://www.econbiz.de/10011966873

Does expert information affect citizens' attitudes toward corona policies? : evidence from Germany

Fuest, Clemens; Immel, Lea; Neumeier, Florian; Peichl, … - 2021

Information provided by experts is widely believed to play a key role in shaping attitudes towards policy responses to the COVID-19 pandemic. This paper uses a survey experiment to assess whether providing citizens with expert information about the health risk of COVID-19 and the economic costs...

Persistent link: https://www.econbiz.de/10012507362

Early child care and labor supply of lower-SES mothers : a randomized controlled Trial

Hermes, Henning; Krauß, Marina; Lergetporer, Philipp; … - 2022

We present experimental evidence that enabling access to universal early child care for families with lower socioeconomic status (SES) increases maternal labor supply. Our intervention provides families with customized help for child care applications, resulting in a large increase in enrollment...

Persistent link: https://www.econbiz.de/10013475219

Does information about inequality and discrimination in early child care affect policy preferences?

Hermes, Henning; Lergetporer, Philipp; Mierisch, Fabian; … - 2024

We investigate public preferences for equity-enhancing policies in access to early child care, using a survey experiment with a representative sample of the German population (n ≈ 4,800). We observe strong misperceptions about migrant-native inequalities in early child care that vary by...

Persistent link: https://www.econbiz.de/10014467372