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Der Beitrag weist nach, dass ein Verzicht auf die optimale Ausübung des Antragswahlrechts nach § 34a EStG zu merklichen Vermögenseinbußen führen kann. Zudem wird im Standardmodell mit exogenen, zeitkonstanten Steuersätzen und bei Identität von Soll- und Habenzinsen gezeigt, dass Gewinne...
Persistent link: https://www.econbiz.de/10003872039
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
This contribution addresses the substantial tax subsidies for businesses introduced by the German Inheritance Tax Act 2009. Advocates in favour of the vast or even entire tax exemption for businesses stress the potential damage of the inheritance tax on businesses, as those often lack liquid...
Persistent link: https://www.econbiz.de/10003948542
with a small negative cumulative earnings effect for older workers in west Germany. -- Marginal employment ; social …
Persistent link: https://www.econbiz.de/10003586574
effects of these hypothetical reforms are analysed on the basis a detailed micro-simulation model for Germany which includes a …
Persistent link: https://www.econbiz.de/10003497902
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/10003962149
well as the underlying labour market flows, at the establishment level. The fact that minimum wages in Germany are sector … accessions and separations rise in East Germany as a result of the minimum wage introduction. The evidence on detailed worker …-to-job transitions in East Germany, which can be explained by a more compressed wage distribution making on-the-job search less …
Persistent link: https://www.econbiz.de/10009575163
Increases in standard hours have been a contentious policy issue in Germany. Whilst this might directly lead to a …
Persistent link: https://www.econbiz.de/10009550676
roofers to remain employed in the sector in eastern Germany deteriorated along the entire wage distribution. Such employment … wage ; Germany ; capital-labour substitution ; labour-labour substitution ; scale effect …
Persistent link: https://www.econbiz.de/10009675515
statutory minimum wage introduction in Germany in January 2015. A semi-structural estimation approach is employed based on a …
Persistent link: https://www.econbiz.de/10011480762