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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

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

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

Market Break or Simply Fake? Empirics on the Causal Effects of Rent Controls in Germany

Kholodilin, Konstantin A. - 2016

Rising rents in German cities have led to an intense debate about the need for tighter rent controls in housing markets. In April 2015, the so-called rental brake was introduced, which imposes upper bounds for rents in new contracts, in order to immediately slow down the increase of rents in...

Persistent link: https://www.econbiz.de/10012989350

Speculative Price Bubbles in Urban Housing Markets in Germany

Kholodilin, Konstantin A. - 2014

The surge in the German house prices starting in 2010 raised fears about the emergence of a speculative bubble. Given a local nature of housing markets, it is not clear to what extent the bubble, if any, is spread across different cities. In this paper, we test for speculative house price...

Persistent link: https://www.econbiz.de/10013044585

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