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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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Labor Supply and Child Care Choices in a Rationed Child Care Market
Wrohlich, Katharina - 2011
Germany, where subsidized child care is rationed and private child care is only available at considerably higher cost. I use a …
Persistent link: https://www.econbiz.de/10014175936
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Can Child Care Policy Encourage Employment and Fertility? Evidence from a Structural Model
Haan, Peter; Wrohlich, Katharina - 2009
In this paper we develop a structural model of female employment and fertility which accounts for intertemporal feedback effects between the two outcomes. We identify the effect of financial incentives on the employment and fertility decision by exploiting variation in the tax and transfer...
Persistent link: https://www.econbiz.de/10014201878