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A local income and corporation tax as an alternative to the German local business tax : an empirical analysis for selected municipalities
Maiterth, Ralf; Zwick, Markus - In: Jahrbücher für Nationalökonomie und Statistik 226 (2006) 3, pp. 285-307
Persistent link: https://www.econbiz.de/10003325291
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Verteilungswirkungen alternativer Konzepte zur Familienförderung : eine empirische Analyse auf Grundlage der Einkommensteuerstatistik des Statistischen Bundesamtes
Maiterth, Ralf - In: Jahrbücher für Nationalökonomie und Statistik 224 (2004) 6, pp. 696-730
Persistent link: https://www.econbiz.de/10002419333
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Individuelle Einkommensdynamik und Humankapitaleffekte nach Erwerbsunterbrechungen
Licht, Georg; Steiner, Viktor - In: Jahrbücher für Nationalökonomie und Statistik (1992), pp. 241-265
Persistent link: https://www.econbiz.de/10001121521
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Ökonometrische Modellierung von "Heaping"-Effekten in Verweildauermodellen der Arbeitslosigkeit auf der Basis der retrospektiven Kalendariendaten des Sozio-ökonomischen Panels für ...
Kraus, Florian; Steiner, Viktor - In: Jahrbücher für Nationalökonomie und Statistik (1998) 5, pp. 550-573
Persistent link: https://www.econbiz.de/10001251321
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Employment effects of publicly financed training programs - the East German experience
Kraus, Florian; Puhani, Patrick A.; Steiner, Viktor - In: Jahrbücher für Nationalökonomie und Statistik (1999) 1/2, pp. 216-248
Persistent link: https://www.econbiz.de/10001451248
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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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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
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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