A transformation of what had become a universal 40 hour standard work week in Germany began in 1985 with reductions …

discussed or implemented in the framework of the environmental tax reform (ETR) introduced in Germany in 1999. This reform is …

In vielen Ländern gibt es kommunale Unternehmensteuern, in Deutschland hat die Gewerbesteuer ein großes Gewicht bei der …

According to a widespread view, Germany's unemployment crisis is caused by rigid labour markets, low profitability and … Germany's unemployment rate since 1989, first because no distinction is drawn between the situation in the Eastern part of … Germany and that in the Western part of Germany, and second because supply-side conditions in the Western part of Germany have …

relevant for Germany in view of the heavy losses from renting. Using micro data from tax statistics we analyze the income tax …

corporate tax reform in Germany. The financial leverage is measured by the ratio of long-term debt to total capital. Endogeneity …

We analyze the distribution and taxation of top incomes in Germany during the 1990s on the basis of individual tax … findings are as follows: (i) incomes are highly concentrated in Germany, more than commonly thought; (ii) the German economic … concentrated in Germany, more than commonly thought; (iv) although effective tax rates are significantly lower than statutory ones …

We analyze the taxation of top personal incomes in Germany on the basis of an integrated data file of individual tax …