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Book-tax conformity: Empirical evidence from Germany

Zinn, Benedikt; Spengel, Christoph - 2012

We use a unique matched tax return-financial statement data set to examine the magnitude and sources of book-tax differences in Germany. For the first time, the data set enables us to evaluate the extent to which financial and tax accounting differ in Germany in the most accurate manner. Despite...

Persistent link: https://www.econbiz.de/10010309809

Steuerpolitik in Deutschland: Eine Halbzeitbilanz der aktuellen Legislaturperiode im Kontext europäischer Entwicklungen

Bräutigam, Rainer; Spengel, Christoph - 2015

Seit der Unternehmensteuerreform 2008/2009 haben sich die steuerlichen Rahmenbedingungen in Deutschland im Grundsatz … der EU zeigt erste Konsequenzen des steuerlichen Stillstands in Deutschland auf. Im Vergleich zu anderen europäischen … Ländern werden die steuerlichen Standortbedingungen für Unternehmen in Deutschland zusehends unattraktiver. …

Persistent link: https://www.econbiz.de/10011335978

Steueroptimale Rechtsformwahl: Personengesellschaften besser als Kapitalgesellschaften

Hermann, Rico A.; Spengel, Christoph; Jacobs, Otto H.; … - 2003

Die gewählte Rechtsform eines Unternehmens bestimmt auch nach (und gerade trotz) der Steuerreformen der letzten Jahre in erheblichem Ausmaß die Steuerbelastung deutscher Unternehmen. Daher hat sich auch die steuerwissenschaftliche Literatur in zahlreichen Beiträgen der Fragestellung nach der...

Persistent link: https://www.econbiz.de/10010297283

Eine empirische Analyse von Sanktionen für Arbeitslose in Westdeutschland während der 1980er und 1990er Jahre

Wilke, Ralf A. - 2003

Diese Arbeit soll einen ersten Einblick in die Sanktionsinstrumente Sperrzeit und Säumniszeit für Leistungsempfänger der Bundesanstalt für Arbeit geben. Die Forschung basiert auf umfangreichen Individualdatensätzen der Bundesanstalt für Arbeit, der IAB-Beschäftigtenstichprobe und...

Persistent link: https://www.econbiz.de/10010297337

New Estimates of the Duration and Risk of Unemployment for West-Germany

Wilke, Ralf A. - 2004

This paper analyzes changes in the risk of unemployment and changes in the distribution of unemployment duration for the 26 to 41 years old working population in West-Germany during the 1980ties and 1990ties. The comprehensive IAB employment subsample 1975- 1997 is used for the analysis. It...

Persistent link: https://www.econbiz.de/10010297349

Unemployment Durations in West-Germany Before and After the Reform of the Unemployment Compensation System During the 1980s

Fitzenberger, Bernd; Wilke, Ralf A. - 2004

This paper empirically analyzes the distribution of unemployment durations in West- Germany before and after the changes during the mid 1980s in the maximum entitlement periods for unemployment benefits for elderly unemployed. The analysis is based on the comprehensive IAB employment subsample...

Persistent link: https://www.econbiz.de/10010297359

Semiparametric Estimation of Consumption Based Equivalence Scales: The Case of Germany

Wilke, Ralf A. - 2004

Consumption based equivalence scales are estimated by applying the extended partially linear model (EPLM) to the 1998 Income and Consumption Survey (EVS) of Germany. The chosen flexible semiparametric specification is able to capture a large variety of functional forms of household expenditure...

Persistent link: https://www.econbiz.de/10010297378

Censored Quantile Regressions and the Length of Unemployment Periods in West Germany

Lüdemann, Elke; Wilke, Ralf A.; Zhang, Xuan - 2004

We apply censored quantile regressions to representative German register data with more than 91,000 observations in order to determine crucial factors that influence the distribution of unemployment duration in West Germany during the 1980s and 1990s. We find that the effect of some regressors...

Persistent link: https://www.econbiz.de/10010297383

Unemployment Duration and the Length of Entitlement Periods for Unemployment Benefits: Do the IAB Employment Subsample and the German Socio-Economic Panel Yield the Same Results?

Biewen, Martin; Wilke, Ralf A. - 2005

We compare information on the length of unemployment spells contained in the IAB employment subsample (IABS) and in the German Socio-Economic Panel (GSOEP). Due to the lack of information on registered unemployment in the IABS, we use two proxies of unemployment in the IABS as introduced by...

Persistent link: https://www.econbiz.de/10010297415

Map Intersection Based Merging Schemes for Administrative Data Sources and an Application to Germany

Arntz, Melanie; Wilke, Ralf A. - 2005

In many situations the applied researcher wants to combine different data sources without knowing the exact link and merging rule. This paper introduces a theoretical framework how two different regional administrative data sources can be merged. It presents different merging schemes based on...

Persistent link: https://www.econbiz.de/10010297429