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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

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

"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

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

Severance pay and the shadow of the law : evidence for West Germany

Goerke, Laszlo (contributor); Pannenberg, Markus (contributor) - 2005

Due to the complexity of employment protection legislation (EPL) in Germany, there is notable uncertainty about the outcomes of dismissal conflicts. In this study we focus on severance pay and inquire whether its incidence and level varies in a systematic manner with the legal rules as defined...

Persistent link: https://www.econbiz.de/10003297598

Does Germany collect revenue from taxing capital income?

Becker, Johannes (contributor); Fuest, Clemens (contributor) - 2005

A widespread objection to the introduction of consumption tax systems claims that this would lead to high tax revenue losses. This paper investigates the revenue effects of a consumption tax reform in Germany. Our results suggest that the revenue losses would be surprisingly low. We find a...

Persistent link: https://www.econbiz.de/10003110496

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

The pass-through of temporary VAT rate cuts : evidence from German supermarket retail

Fuest, Clemens; Neumeier, Florian; Stöhlker, Daniel - 2021 - First draft: November 2020, this version: June 2021

On 3 June 2020, the German government announced a temporary value added tax (VAT) rate reduction. VAT rates were reduced on 1 July 2020 and went back to their previous level on 1 January 2021. We study the price effects of the temporary VAT rate reduction using a web-scraped data set covering...

Persistent link: https://www.econbiz.de/10012547036