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Effective profit taxation and the elasticity of the corporate income tax base : evidence from German corporate tax return data

Dwenger, Nadja; Steiner, Viktor - 2008

introduction of a major corporate tax reform in Germany. Endogeneity of the effective tax rate is controlled for by an instrumental …

Persistent link: https://www.econbiz.de/10003872150

Financial leverage and corporate taxation : evidence from German corporate tax return data

Dwenger, Nadja; Steiner, Viktor - 2009

corporate tax reform in Germany. The financial leverage is measured by the ratio of long-term debt to total capital. Endogeneity …

Persistent link: https://www.econbiz.de/10003872920

The importance of two-sided heterogeneity for the cyclicality of labour market dynamics

Bachmann, Ronald; Bechara, Peggy - 2018

Using administrative data on individual workers' employment history and firms, we investigate the cyclicality of worker flows on the German labour market. Focusing on heterogeneities on both sides of the labour market, we find that small firms hire much more workers from unemployment than large...

Persistent link: https://www.econbiz.de/10011916605

Long-run patterns of labour market polarisation : evidence from German micro data

Bachmann, Ronald; Çim, Merve; Green, Colin - 2018

panel data set for Germany, we follow workers over an extended period of time and provide evidence of both the short …

Persistent link: https://www.econbiz.de/10011849989