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Minimum wage non-compliance : the role of co-determination

Goerke, Laszlo; Pannenberg, Markus - 2023

We analyse in what way co-determination affects non-compliance with the German minimum wage, which was introduced in … with indirect means to ensure compliance with the statutory minimum wage. Based on this legal situation, our theoretical … model predicts that non-compliance is less likely in co-determined firms because works councils enhance the enforcement of …

Persistent link: https://www.econbiz.de/10014435269

Accident law : an excessive standard may be efficient

Goerke, Laszlo - 2001

In a world with risk-neutral agents, liability rules will only induce efficient behaviour if these rules impose the full (marginal) costs of an action on the parties. However, institutional restrictions or bilateral activity choices can prevent the full internalisation of costs. A mechanism is...

Persistent link: https://www.econbiz.de/10011408443

Endogenous free riding and the decentralized user-fee financing of spillover goods in a n-region economy

Fuest, Clemens; Kolmar, Martin - In: International tax and public finance 20 (2013) 2, pp. 169-191

Persistent link: https://www.econbiz.de/10009745832

Is a flat tax reform feasible in a grown-up democracy of Western Europe? : a simulation study for Germany

Fuest, Clemens; Peichl, Andreas; Schaefer, Thilo - In: International tax and public finance 15 (2008) 5, pp. 620-636

Persistent link: https://www.econbiz.de/10003780652

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

Trade Union Membership and Dismissals

Goerke, Laszlo; Pannenberg, Markus - 2010

In Germany, there is no trade union membership wage premium, while the membership fee amounts to 1% of the gross wage. Therefore, prima facie, there are strong incentives to free-ride on the benefits of trade unionism. We establish empirical evidence for a private gain from trade union...

Persistent link: https://www.econbiz.de/10008697520

Internationalization and business tax revenue : evidence from Germany

Becker, Johannes; Fuest, Clemens - In: International tax and public finance 17 (2010) 2, pp. 174-192

Persistent link: https://www.econbiz.de/10003989845

How would the introduction of the EU-wide formula apportionment affect the distribution and size of the corporate tax base? : an analysis based on German multinationals

Fuest, Clemens; Hemmelgarn, Thomas; Ramb, Fred - In: International tax and public finance 14 (2007) 5, pp. 605-626

Persistent link: https://www.econbiz.de/10003559448

"Take it or go to court" : the impact of sec. 1a of the German protection against dismissal act on severance payments

Goerke, Laszlo; Pannenberg, Markus - 2010

In 2004, a section was added to the German Protection against Dismissal Act, establishing a new procedure to dismiss an employee, given a predetermined severance payment. Most legal scholars presume the change to be without impact, while a minority of experts claims it to be either beneficial or...

Persistent link: https://www.econbiz.de/10003984405

The role of the corporate income tax as an automatic stabilizer

Büttner, Thiess; Fuest, Clemens - In: International tax and public finance 17 (2010) 6, pp. 686-698

Persistent link: https://www.econbiz.de/10009247726