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Die Untersuchung der durch staatliche Aktivität ausgelösten Zahlungen – seien es Steuern und Abgaben auf der Einnahmenseite oder öffentliche Ausgaben – besitzt traditionsgemäß einen hohen Stellenwert in der empirischen Finanzwissenschaft. Ziel der vorliegenden Studie des Instituts für...
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In the year 2000, the German government passed the most ambitious tax reform in postwar German history aiming at a significant tax relief for households. An important aim of this tax reform was to improve work incentives and, thereby, foster employment. Drawing on data of the German Socio...
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corporate tax reform in Germany. The financial leverage is measured by the ratio of long-term debt to total capital. Endogeneity …
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birth cohorts in Germany. The analysis is based on a rich dataset that combines household survey data from the German Socio … East Germany and for the low educated. Using simulated life cycle employment and income profiles, we project gross future …
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