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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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The Incidence of the European Union Emissions Trading System and the Role of Revenue Recycling : Empirical Evidence from Combined Industry- and Household-Level Data
Beznoska, Martin - 2012
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...
Persistent link: https://www.econbiz.de/10013102848
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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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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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Labor Market and Income Effects of a Legal Minimum Wage in Germany
Müller, Kai-Uwe; Steiner, Viktor - 2010
policy issue in Germany. We analyze the distributional effects of a nationwide legal minimum wage of 7.50 € per hour on the …. The ineffectiveness of a minimum wage in Germany is mainly due to the existing system of means-tested income support and …
Persistent link: https://www.econbiz.de/10014193731
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Does Consumption Decline at Retirement? Evidence from Repeated Cross-Section Data for Germany
Beznoska, Martin; Steiner, Viktor - 2012
-section data for Germany, this paper analyzes the retirement consumption puzzle for the German case. For our broadest consumption …
Persistent link: https://www.econbiz.de/10014167681
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Mindestlohn kein geeignetes Instrument gegen Armut in Deutschland
Müller, Kai-Uwe; Steiner, Viktor - In: DIW Wochenbericht 75 (2008) 22, pp. 298-300
Ein Argument für die Einführung eines gesetzlichen Mindestlohnes in Deutschland ist die Verringerung von Armut der …
Persistent link: https://www.econbiz.de/10011601827
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Mindestlöhne kosten Arbeitsplätze: Jobverluste vor allem bei Geringverdienern
Müller, Kai-Uwe; Steiner, Viktor - In: DIW Wochenbericht 75 (2008) 30, pp. 418-423
Eine aktuelle Studie des DIW Berlin untersucht die zu erwartenden Effekte auf die Beschäftigungsnachfrage eines bundesweiten Mindestlohns von 7,50 Euro. Da seine Einführung mit einem erheblichen Anstieg der Bruttolöhne im unteren Bereich der Lohnverteilung verbunden wäre, besteht die Gefahr...
Persistent link: https://www.econbiz.de/10011601851