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Does expenditure composition influence the debt level? : evidence from German federal states
Stegarescu, Dan - 2013
Despite strongly equalized per capita revenue and similar budgetary institutions, fiscal performance is increasingly diverging across German federal states. Given that state and local governments are endowed with expenditure autonomy, this paper investigates whether the composition of...
Persistent link: https://www.econbiz.de/10010225574
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Organisationsformen schulischer Integration und Inklusion : eine vergleichende Betrachtung der 16 Bundesländer
Blanck, Jonna M. - 2014
Deutschland sowie ihrer Gemeinsamkeiten und Unterschiede. Die Ergebnisse haben entscheidende Implikationen für die Untersuchung … students with special educational needs (SEN) in mainstream schools in Germany's 16 states. Taking on a sociological inequality … classroom integration in Germany, including similarities and differences. The results have decisive implications for the …
Persistent link: https://www.econbiz.de/10010418811
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Bundesländerunterschiede bei der Studienaufnahme
Helbig, Marcel; Jähnen, Stefanie; Marczuk, Anna - 2015
Die Übergangsquoten von Studienberechtigten ins Studium variieren erheblich zwischen den 16 Bundesländern: Während in Bayern etwa 80 Prozent der berechtigten SchulabgängerInnen ein Studium aufnehmen, sind es in Nordrhein-Westfalen nur rund 60 Prozent. Im vorliegenden Bericht untersuchen wir,...
Persistent link: https://www.econbiz.de/10010478994
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Monetary-fiscal policy interaction and fiscal inflation : a tale of three countries
Kliem, Martin; Kriwoluzky, Alexander; Sarferaz, Samad - 2015
-fiscal narrative for Germany, the U.S. and Italy with evidence obtained from simple regression models and a time-varying VAR. We find …
Persistent link: https://www.econbiz.de/10011391752
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Does Wagner’s law ruin the sustainability of German public finances?
Priesmeier, Christoph; Koester, Gerrit B. - 2012
and GDP. For Germany, we find strong evidence for Wagner’s law throughout the whole period analyzed (1960-2007), while our … Wagner’s law that ruins the sustainability of public finances in Germany. Our findings underline the importance of the German …
Persistent link: https://www.econbiz.de/10009528897
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Bracket creep revisited - with and without r>g : evidence from Germany
Zhu, Junyi - 2015
solely to Germany. Additionally, when we introduce the empirical evidence that capital income grows faster than non …
Persistent link: https://www.econbiz.de/10011381623
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Estimating dynamic tax revenue elasticities for Germany
Koester, Gerrit B.; Priesmeier, Christoph - 2012
We analyse tax revenue elasticities by applying dynamic models to a new disaggregated dataset for Germany, which is …
Persistent link: https://www.econbiz.de/10009625561
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Tax incentives and capital structure choice : evidence from Germany
Hartmann-Wendels, Thomas; Stein, Ingrid; Stöter, Alwin - 2012
This paper provides new evidence that taxes affect capital structure choice, using a unique and comprehensive panel data set which covers 86,173 German non-financial firms over the years 1973–2008. Following the Graham methodology to simulate marginal tax rates, we find a statistically and...
Persistent link: https://www.econbiz.de/10009625689
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Taxing banks : an evaluation of the German bank levy
Buch, Claudia M.; Hilberg, Björn; Tonzer, Lena - 2014
Bank distress can have severe negative consequences for the stability of the financial system, the real economy, and for public finances. Regimes for the restructuring and resolution of banks, financed by bank levies and fiscal backstops, seek to reduce these costs. Bank levies attempt to...
Persistent link: https://www.econbiz.de/10010459282
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Early retirement of employees in demanding jobs : evidence from a German pension reform
Geyer, Johannes; Lorenz, Svenja; Zwick, Thomas; Bruns, Mona - 2021
Early retirement options are usually targeted at employees at risk of not reaching their regular retirement age in employment. An important at‐risk group comprises employees who have worked in demanding jobs for many years. This group may be particularly negatively affected by the abolition of...
Persistent link: https://www.econbiz.de/10012671878