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Persistent link: https://www.econbiz.de/10001512092
In this paper we use a panel of 189 countries to describe the salient trends that have emerged in national personal income tax systems spanning the twenty five year period from 1981 to 2005. Using complete national income tax schedules, we calculate actual average and marginal tax rates at...
Persistent link: https://www.econbiz.de/10003863164
Germany is widely known for its high-quality vocational education and training (VET) system. The two key features of … enormously in the last years in many (European) countries, this has not been the case in Germany. From the outside, therefore, it … may look as if Germany’s low youth unemployment rate is to be credited to the dual system. That observation, however, is …
Persistent link: https://www.econbiz.de/10010429810
Austria, Germany, Italy, the Netherlands, Swe­den, Switzerland and the UK. We exploit within-country variation in social …
Persistent link: https://www.econbiz.de/10012221209
We explore the role of social capital in the spread of the recent Covid-19 pandemic in independent analyses for Austria …, Germany, Italy, the Netherlands, Sweden, Switzerland and the UK. Exploiting within-country variation, we show that a one …
Persistent link: https://www.econbiz.de/10012228562
Austria and Germany assessing the impact of road charging (RC). The pricing policy measure is introduced for the private …The authors apply a computable general equilibrium (CGE) modeling framework to carry out a two-country comparison for …
Persistent link: https://www.econbiz.de/10003858731
non-standard work. In Germany (and to a lesser extent Austria), marginal part-time provides a fertile ground for low …
Persistent link: https://www.econbiz.de/10003985730
The paper deals with the question which determinants can explain regional differences in the number of start-ups in Austrian and Western German districts when observing the business related service sector. We separate our sample in firms operating in knowledge intensive sectors and start-ups...
Persistent link: https://www.econbiz.de/10001462371
The authors compare a firm's costs and benefits of providing apprenticeship training in Austria and Switzerland, using … pay in Austria, which in turn is associated with collective bargaining agreements and competition with alternative school …
Persistent link: https://www.econbiz.de/10011738835
This paper provides quasi-experimental evidence on the effects of income taxes on gross hourly wages by utilizing administrative data and a tax reform in Denmark. The reform introduced joint taxation to a middle tax bracket, bringing large changes to the tax system facing married couples. Using...
Persistent link: https://www.econbiz.de/10013346990