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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

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

Direct evidence for income comparisons and subjective well-being across reference groups

Goerke, Laszlo; Pannenberg, Markus - 2015

This note provides evidence for the relationship between income comparisons and subjective well-being (SWB), using novel German data on self-reported comparison intensity and perceived relative income for seven reference groups. We find negative correlations between comparison intensity and SWB...

Persistent link: https://www.econbiz.de/10011346880