Showing 1 - 10 of 11
hypotheses, we use household survey panel data for Germany eliciting the personal wealth composition in detail in 2002, 2007, and …
Persistent link: https://www.econbiz.de/10012951778
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
and had no negative employment effects. The ineffectiveness of a minimum wage in Germany is mainly due to the existing … an important policy issue in Germany. We analyze the distributional effects of the introduction of a nationwide legal … individual wages, the tax-benefit system and net household incomes. Simulation results show that the minimum wage would be rather …
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 … basis of a microsimulation model which accounts for the complex interactions between individual wages, the tax …-benefit system and net household incomes, also taking into account potential employment effects as well as indirect effects on …
Persistent link: https://www.econbiz.de/10014193731
We analyze the effect of imposed benefit sanctions on the unemployment-to-employment transition of unemployed people … entitled to unemployment compensation on the basis of register data from the German Federal Employment Agency. We combine … positive short- and long-term effects of benefit sanctions which are robust for men and women in East and West Germany. The …
Persistent link: https://www.econbiz.de/10014217963
-section data for Germany, this paper analyzes the retirement consumption puzzle for the German case. For our broadest consumption …
Persistent link: https://www.econbiz.de/10014167681