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Using a large linked employer-employee data set for Germany, we find that the existence of a works council is …
Persistent link: https://www.econbiz.de/10010269157
Using a large German linked employer-employee data set and methods of competing risks analysis, this paper investigates gender differences in job separation rates to employment and nonemployment. In line with descriptive evidence, we find lower job-to-job and higher job-to-nonemployment...
Persistent link: https://www.econbiz.de/10010274659
dynamic monopsony framework. Applying duration models to a large administrative employer-employee data set for Germany, we …
Persistent link: https://www.econbiz.de/10010286866
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
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
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
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
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
The idea of higher wealth taxes to finance the mounting public debt in the wake of the financial crises is gaining ground in several OECD countries. We evaluate the revenue and distributional effects of a one-time capital levy on personal net wealth that is currently on the German political...
Persistent link: https://www.econbiz.de/10014179431
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