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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

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

Divided Government Versus Incumbency Externality Effect : Quasi-Experimental Evidence on Multiple Voting Decisions

Ade, Florian - 2011

condition their vote for the mayor on the result of the last council election? We collected a unique data set for Germany in …

Persistent link: https://www.econbiz.de/10013124170

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

Voters Prefer More Qualified Mayors, But Does It Matter for Public Finances? Evidence for Germany

Freier, Ronny - 2013

This paper studies the importance of politician's qualification, in terms of education and experience, for fiscal outcomes. The analysis is based on a large panel for 2,031 German municipalities for which we have collected information on municipal budgets as well as the election results and...

Persistent link: https://www.econbiz.de/10013088544

Incumbency, Party Identity and Governmental Lead : Evidence for Heterogeneous Incumbency Effects for Germany

Ade, Florian - 2012

Do incumbents in an election have an advantage, and if so, are these advantages heterogeneous across parties or government and opposition? We first present a theoretical discussion on the possible heterogeneity of incumbency effects in a pure two-party system. Then, we estimate the incumbency...

Persistent link: https://www.econbiz.de/10013112824

Bad Bank(s) and Recapitalization of the Banking Sector

Schaefer, Dorothea - 2009

With banking sectors worldwide still suffering from the effects of the financial crisis, public discussion of plans to place toxic assets in one or more bad banks has gained steam in recent weeks. The following paper presents a plan how governments can efficiently relieve ailing banks from toxic...

Persistent link: https://www.econbiz.de/10013156651

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

Publications : German Economic Research Institutes on Track

Ketzler, Rolf - 2008

The request for a strengthening of academic research at the German economic research institutes by the German Science Council more than a decade ago was founded on the crucial insight that sound policy advice - the traditional task of the institutes - can only be guaranteed in the long term if...

Persistent link: https://www.econbiz.de/10012725711

Naturalization Proclivities, Ethnicity and Integration

Constant, Amelie F. - 2008

This paper studies the determinants of naturalization among Turkish and ex-Yugoslav immigrants in Germany …, but not to those educated in Germany. We find that the degree of integration in German society has a differential effect … on citizenship acquisition. While a longer residence in Germany has a negative influence on actual or future …

Persistent link: https://www.econbiz.de/10012725845