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Corporate Taxation and Investment : Explaining Investment Dynamics with Firm-Level Panel Data
Dwenger, Nadja - 2011
Using a firm-level panel data set I assess whether dynamic models of investment provide an empirically fruitful framework for analyzing tax effects on changes in capital stock. In particular I estimate a one-step error correction model (ECM) complementing the usual estimation of a distributed...
Persistent link: https://www.econbiz.de/10013134247
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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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Does Quality Make a Difference? Employment Effects of High- and Low-Quality Start-Ups
Fritsch, Michael - 2011
This paper investigates the impact of new firms' quality on the magnitude of their employment effects. Our results clearly show that the quality of start-ups, measured by their affiliation with sectors and innovative industries, strongly influences the direct and the overall employment...
Persistent link: https://www.econbiz.de/10013124165
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From Financial to Real Economic Crisis : Evidence from Individual Firm-Bank Relationships in Germany
Dwenger, Nadja - 2015
by using other types of financing. The analysis is based on a unique matched data set for Germany that contains firm …
Persistent link: https://www.econbiz.de/10013014463
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Do Tuition Fees Affect the Mobility of University Applicants? Evidence from a Natural Experiment
Dwenger, Nadja; Storck, Johanna; Wrohlich, Katharina - 2011
Germany, we estimate the effect of tuition fees on the probability of applying for a university in the home state. We find a …
Persistent link: https://www.econbiz.de/10014201983
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Success in the University Admission Process in Germany : Regional Provenance Matters
Braun, Sebastian; Dwenger, Nadja - 2011
School education in Germany is under the responsibility of the federal states and as a consequence average grades …
Persistent link: https://www.econbiz.de/10014218133
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What Drives the Productive Efficiency of a Firm? The Importance of Industry, Location, R&D, and Size
Badunenko, Oleg; Fritsch, Michael; Stephan, Andreas - 2008
This paper investigates the factors that explain the level and dynamics of manufacturing firm productive efficiency. In our empirical analysis, we use a unique sample of about 39,000 firms in 256 industries from the German Cost Structure Census over the years 1992-2005. We estimate the...
Persistent link: https://www.econbiz.de/10014218990
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Tax Loss Offset Restrictions - Last Resort for the Treasury? An Empirical Evaluation of Tax Loss Offset Restrictions Based on Micro Data
Dwenger, Nadja - 2011
In Germany, the tax loss carry-forward of corporations significantly increased over the last decade. At the same time … simulation model for the corporate sector in Germany to evaluate the fiscal effects of these restrictions. Additionally …
Persistent link: https://www.econbiz.de/10014220360
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Business Cycles, Unemployment and Entrepreneurial Entry : First Evidence from Germany
Fritsch, Michael; Kritikos, Alexander; Pijnenburg, Katharina - 2013
Germany reveals that start-up activities are positively influenced by unemployment rates and that the cyclical component of …
Persistent link: https://www.econbiz.de/10014159505