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In this study we assess the relationship between father and son earnings among (West) German Workers. To reduce the lifecycle and attenuation bias a novel sampling procedure is developed and applied to the German Socio-Economic Panel (SOEP) 1984-2006. Our preferred point estimate indicates an...
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. In West Germany the group of workers with low tenure experienced higher increases in wage inequality. …
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This paper examines the evolution of returns to education in the West German labour market over the last two decades. During this period, graduates from the period of educational expansion entered the labour market and an upgrading of the skill structure took place. In order to tackle the issues...
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decades. Proposals for reform range from a broad tax base in the sense of an origin-based value-added tax to a pure profit tax … the business sector in Germany to analyse the fiscal and distributional effects of the general reform options identified … business tax reform 2008 with respect to local business tax revenues. …
Persistent link: https://www.econbiz.de/10010324247
In vielen Ländern gibt es kommunale Unternehmensteuern, in Deutschland hat die Gewerbesteuer ein großes Gewicht bei der …
Persistent link: https://www.econbiz.de/10010324253
favour or against a certain policy. Quantitative ex-ante evaluations of the effect of certain tax reform options on …-ante effects of the German tax reform 2000 and of two hypothetical flat tax scenarios on entries into and exits out of self …
Persistent link: https://www.econbiz.de/10010324255
Risk attitudes have an impact on not only the decision to become an entrepreneur but also the survival and failure rates of entrepreneurs. Whereas recent research underpins the theoretical proposition of a positive correlation between risk attitudes and the decision to become an entrepreneur,...
Persistent link: https://www.econbiz.de/10010265015