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Persistent link: https://www.econbiz.de/10003641752
We analyze the distribution and taxation of top incomes in Germany during the 1990s on the basis of individual tax … findings are as follows: (i) incomes are highly concentrated in Germany, more than commonly thought; (ii) the German economic … concentrated in Germany, more than commonly thought; (iv) although effective tax rates are significantly lower than statutory ones …
Persistent link: https://www.econbiz.de/10003300942
We examine whether government ideology was correlated with the growth in military expenditure in Germany over the …
Persistent link: https://www.econbiz.de/10010515371
In January 2005 the German Supreme Court permitted the state governments to charge tuition fees. By exploiting the natural experiment, we examine how government ideology influenced the introduction of tuition fees. The results show that rightwing governments were active in introducing tuition...
Persistent link: https://www.econbiz.de/10009732998
We examine moonlighting by politicians in Germany. In July 2007, the German Supreme Court adjudicated that members of … contributions, interpellations, and group initiatives. We propose that the results for Germany do not corroborate evidence on other …
Persistent link: https://www.econbiz.de/10010383227
Members of parliament (MPs) often decide on their own salaries. Voters dislike self-serving politicians, and politicians are keen to gratify their voters. In line with the political business cycle theories, politicians thus may well delay deciding on increases in salaries until after elections....
Persistent link: https://www.econbiz.de/10011517956
basis of pseudo-panel data for Germany in the period 1996-2002. The estimation method accounts for cohort fixed effects and …
Persistent link: https://www.econbiz.de/10012777826
Germany, the top marginal income tax rates were reduced exclusively for entrepreneurs in 1994 and 1999-2000. These tax reforms …
Persistent link: https://www.econbiz.de/10012778434
(BAfoeG) in Germany. We evaluate the effectiveness of a recent reform of student aid that substantially increased the amount …
Persistent link: https://www.econbiz.de/10012778539
effects of these hypothetical reforms are analysed on the basis a detailed micro-simulation model for Germany which includes a …
Persistent link: https://www.econbiz.de/10012779051