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Zur Diskussion der Thesaurierungsbegünstigung nach § 34a EStG

Houben, Henriette; Maiterth, Ralf - 2008

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

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

Inheritance tax-exempt transfer of German businesses : imperative or unjustified subsidy? ; an empirical analysis

Houben, Henriette; Maiterth, Ralf - 2009

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

'Marginal employment': stepping stone or dead end? : Evaluating the German experience

Freier, Ronny (contributor); Steiner, Viktor (contributor) - 2007

with a small negative cumulative earnings effect for older workers in west Germany. -- Marginal employment ; social …

Persistent link: https://www.econbiz.de/10003586574

Which program for whom? : Evidence on the comparative effectiveness of public sponsored training programs in Germany

Biewen, Martin; Fitzenberger, Bernd; Osikominu, Aderonke; … - 2007

We use a new and exceptionally rich administrative data set for Germany to evaluate the employment effects of a variety … dynamic selection into programs. Our results suggest that in West Germany both short-term and medium-term programs show … exceptions, we find little evidence for significant positive treatment effects in East Germany. There is some evidence that the …

Persistent link: https://www.econbiz.de/10003610024

Making work pay for the elderly unemployed : evaluating alternative policy reforms for Germany

Haan, Peter (contributor); Steiner, Viktor (contributor) - 2006

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

Employment effects of the provision of specific professional skills and techniques in Germany

Fitzenberger, Bernd (contributor); … - 2005

effects of the most important type of public sector sponsored training in Germany, namely the provision of specific … Germany compared to East Germany. -- training program ; employment effects ; administrative data ; matching …

Persistent link: https://www.econbiz.de/10003299995

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/10003962149

The heterogeneous effects of training incidence and duration on labor market transitions

Fitzenberger, Bernd; Osikominu, Aderonke; Paul, Marie - 2010

start. The effects are higher for women than for men and higher in West Germany than in East Germany. Further, we find that …

Persistent link: https://www.econbiz.de/10009154558

More hours, more jobs? : the employment effects of longer working hours

Andrews, Martyn J.; Gerner, Hans-Dieter; Schank, Thorsten; … - 2012

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