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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; Steiner, Viktor - 2008
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/10003872150
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Financial leverage and corporate taxation : evidence from German corporate tax return data
Dwenger, Nadja; Steiner, Viktor - 2009
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/10003872920
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Work Incentives and Labor Supply Effects of the 'Mini-Jobs Reform' in Germany
Steiner, Viktor; Wrohlich, Katharina - 2004
security contributions to people with low-earnings jobs) introduced in Germany in April 2003. The analysis is based on a …
Persistent link: https://www.econbiz.de/10010324225
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'Marginal Employment' and the Demand for Heterogenous Labour: Empirical Evidence from a Multi-Factor Labour Demand Model for Germany
Freier, Ronny; Steiner, Viktor - 2007
marginal employment range between -.4 (number of male workers in west Germany) to -1 (working hours for women). We illustrate …? social security contributions (SSC) on marginal employment in Germany. …
Persistent link: https://www.econbiz.de/10010324232
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Marginal employment: Stepping stone or dead end? Evaluating the German experience
Freier, Ronny; Steiner, Viktor - 2007
negative cumulative earnings effect for older workers in west Germany. …
Persistent link: https://www.econbiz.de/10010324249
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Labor market and income effects of a legal minimum wage in Germany
Müller, Kai-Uwe; Steiner, Viktor - 2010
policy issue in Germany. We analyze the distributional effects of a nationwide legal minimum wage of 7.50 € per hour on the …. The ineffectiveness of a minimum wage in Germany is mainly due to the existing system of means-tested income support and …
Persistent link: https://www.econbiz.de/10010271359
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Labor Market Effects of the German Tax Reform 2000
Haan, Peter; Steiner, Viktor - 2005
In the year 2000, the German government passed the most ambitious tax reform in postwar German history aiming at a significant tax relief for households. An important aim of this tax reform was to improve work incentives and, thereby, foster employment. Drawing on data of the German Socio...
Persistent link: https://www.econbiz.de/10010260836