Showing 1 - 10 of 29
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/10010286295
Based on representative micro data for Germany, we compare the incomes of self-employed with those of wage workers. Our …
Persistent link: https://www.econbiz.de/10010435309
Germany experienced a unique rise in the level of self-employment in the first two decades following unification … employees and the overall level of self-employment in West Germany, their explanatory power is much lower for the stronger … increase of solo self-employment and of self-employment in former socialist East Germany. …
Persistent link: https://www.econbiz.de/10010481527
entrepreneurship in Germany between 1991 and 2010, the first two decades after reunification. We investigate the socioeconomic … increase in self-employment in Germany by 40 percent which can partly be attributed to the transformation process of East … Germany and to the shift to the service sector. We notice a yearly start-up rate of 1 percent among the working population …
Persistent link: https://www.econbiz.de/10010287328
Using micro-level panel data of about 35,000 firms from the German Cost Structure Census, we analyze the differences of technical efficiency across industries. Technical efficiency is estimated by firms? fixed effects. One striking result is that the distribution of technical efficiency across...
Persistent link: https://www.econbiz.de/10010324228
The local business tax as the main revenue source of local governments in Germany has been under extensive debate for … the business sector in Germany to analyse the fiscal and distributional effects of the general reform options identified …
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
The determinants of migrants' remittances are the subject of this study based on German SOEP data (2001-2006). In contrast to previous studies we analyze the motives for remittances not only for foreigners but also for the broader group of individuals with a personal migration background. Major...
Persistent link: https://www.econbiz.de/10010324256
This paper investigates the factors that explain the level and dynamics of manufacturing firm productive efficiency. In our empirical analysis, we use a unique sample of about 39,000 firms in 256 industries from the German Cost Structure Census over the years 1992-2005. We estimate the...
Persistent link: https://www.econbiz.de/10010324257
2007, about 7.3 million foreigners were living in Germany. While the total number of foreigners has decreased over the last … decade, female migration to Germany has increased. Today, women constitute 48.6% of migratory flows to Germany, although the …-specific determinants of remittances from Germany. Here we attempt to fill this gap, focusing on gender roles and network effects. We …
Persistent link: https://www.econbiz.de/10010265016