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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
which can affect cross-border location, investment and financing decisions. Moreover, recent reform proposals in Germany are … likely to have an impact both on investment patterns and financing decisions of US multinationals in Germany. …
Persistent link: https://www.econbiz.de/10013428280
Das Steuersenkungsgesetz stellt das größte Reformvorhaben auf dem Gebiet der direkten Steuern in Deutschland seit der …
Persistent link: https://www.econbiz.de/10001465741
Eine erste systematische, modellgestützte Untersuchung der ökologischen Steuerreform in Deutschland kommt zu moderaten …A first systematic, model-based analysis of the environmental fiscal reform in Germany indicates moderate but slightly …
Persistent link: https://www.econbiz.de/10011434131
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