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Die Untersuchung der durch staatliche Aktivität ausgelösten Zahlungen – seien es Steuern und Abgaben auf der Einnahmenseite oder öffentliche Ausgaben – besitzt traditionsgemäß einen hohen Stellenwert in der empirischen Finanzwissenschaft. Ziel der vorliegenden Studie des Instituts für...
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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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We calculate the expected incidence of the European Union Emissions Trading System (EU-ETS) using industry and household-level data. By combining data on direct CO2 emissions by production sector from the German Environmental Account with the German Input-Output Accounts, we calculate the CO2...
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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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