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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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Imposed Benefit Sanctions and the Unemployment-to-Employment Transition : The German Experience
Müller, Kai-Uwe; Steiner, Viktor - 2008
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