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Financial Leverage and Corporate Taxation : Evidence from German Corporate Tax Return Data
Dwenger, Nadja - 2011
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/10013134555
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Expected Future Earnings, Taxation, and University Enrollment : A Microeconometric Model with Uncertainty
Fossen, Frank M. - 2009
revenue-neutral, flat-rate tax reform with an unchanged basic tax allowance would increase enrollment rates for men in Germany …
Persistent link: https://www.econbiz.de/10013155196
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Would a Legal Minimum Wage Reduce Poverty? A Microsimulation Study for Germany
Müller, Kai-Uwe - 2008
an important policy issue in Germany. We analyze the distributional effects of the introduction of a nationwide legal … and had no negative employment effects. The ineffectiveness of a minimum wage in Germany is mainly due to the existing …
Persistent link: https://www.econbiz.de/10012724286
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Non-Take-Up of Means-Tested Social Benefits in Germany
Harnisch, Michelle - 2019
This paper presents non-take-up rates of benefits from the German Income Support for Job Seekers scheme, called Unemployment Benefit II (Arbeitslosengeld II). Eligibility to these benefits is simulated by applying a microsimulation model based on data from the Socio-economic Panel for the years...
Persistent link: https://www.econbiz.de/10012890686
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Effective Taxation of Top Incomes in Germany, 1992-2002
Bach, Stefan - 2014
We analyze the taxation of top personal incomes in Germany on the basis of an integrated data file of individual tax …
Persistent link: https://www.econbiz.de/10012709103
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An integrated micro data base for tax analysis in Germany
Bach, Stefan; Beznoska, Martin; Steiner, Viktor - 2016
die Steuerlast in Deutschland? - Verteilungswirkungen des deutschen Steuer- und Transfersystems" (Who bears the tax burden … in Germany? - Distributional Analyses of the German tax and transfer system). Financial support from the Hans Böckler …
Persistent link: https://www.econbiz.de/10011594422
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Can the German minimum wage alleviate poverty and income inequality? Evidence from observed data and simulated counterfactuals
Backhaus, Teresa - 2020
Germany. Although the reductionof income inequality and poverty were emphasized as policy goals of the of minimumwage … introduction, the distributional literature for Germany has focusedon hourly wages and earnings or relied on ex-ante simulations …
Persistent link: https://www.econbiz.de/10012848958
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Building the Minimum Wage : Germany's First Sectoral Minimum Wage and its Impact on Wages in the Construction Industry
Rattenhuber, Pia - 2011
The very first minimum wage in Germany was introduced in 1997 for blue-collar workers in sub-sectors of the …-employee data. Estimation results reveal a sizable positive average impact on wages in East Germany and no effect in West Germany …
Persistent link: https://www.econbiz.de/10014184451