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corporate tax reform in Germany. The financial leverage is measured by the ratio of long-term debt to total capital. Endogeneity …
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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 …
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We analyze the taxation of top personal incomes in Germany on the basis of an integrated data file of individual tax …
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Die Friedrich-Ebert-Stiftung hat das ifo Instutut, Niederlassung Dresden, beauftragt, die Auswirkungen des Reformvorschlags zum Finanzausgleich von Eichel, Fink und Tiemann (2013) zu quantifizieren. Die Analyse konzentriert sich dabei vor allem auf einen Aspekt des Reformvorschlags, nämlich die...
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