Similar Search Results

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

Effective Profit Taxation and the Elasticity of the Corporate Income Tax Base : Evidence from German Corporate Tax Return Data

Dwenger, Nadja - 2011

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/10013134574

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

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

Self-Employment : Way to End Unemployment? Empirical Evidence from German Pseudo-Panel Data

Glocker, Daniela - 2007

basis of pseudo-panel data for Germany in the period 1996-2002. The estimation method accounts for cohort fixed effects and …

Persistent link: https://www.econbiz.de/10012777826

Income Taxes and Entrepreneurial Choice : Empirical Evidence from Germany

Fossen, Frank M. - 2007

Germany, the top marginal income tax rates were reduced exclusively for entrepreneurs in 1994 and 1999-2000. These tax reforms …

Persistent link: https://www.econbiz.de/10012778434

Does More Generous Student Aid Increase Enrolment Rates into Higher Education? Evaluating the German Student Aid Reform of 2001

Baumgartner, Hans J. - 2007

(BAfoeG) in Germany. We evaluate the effectiveness of a recent reform of student aid that substantially increased the amount …

Persistent link: https://www.econbiz.de/10012778539

Making Work Pay for the Elderly Unemployed : Evaluating Alternative Policy Reforms for Germany

Steiner, Viktor - 2006

effects of these hypothetical reforms are analysed on the basis a detailed micro-simulation model for Germany which includes a …

Persistent link: https://www.econbiz.de/10012779051

Intergenerational Conflict, Partisan Politics, and Public Higher Education Spending : Evidence from the German States

Steiner, Viktor - 2006

We analyze potential effects of demographic change and political constellations on higher education spending. In our panel analysis of west German states (Laender) for the period 1985 to 2002 we find empirical evidence for the hypothesis of a negative relationship between demographic aging and...

Persistent link: https://www.econbiz.de/10012779062

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