panel data set, we exploit the regional variation of the German business income taxation to address these issues. Our … evidence for an asymmetric tax incidence. -- tax incidence ; profit taxation ; wages ; asymmetric effects …

prosecution process in Germany, empirical evidence suggests that public prosecutors and their influence on the probability of …

This paper concerns optimal redistributive income taxation and provision of a public input good in a two-type model … terms of marginal income taxation; both of them contribute to increase the marginal income tax rate implemented for the low …, which leads to less wage inequality and increased employment. -- Outsourcing ; optimal nonlinear taxation ; public goods …

the wage bill with respect to taxation is -0.093. Evaluated at the mean, this implies that an exogenous rise of $1 in tax …

We study how profit taxation affects plants' R&D spending and innovation activities. Relying on geocoded survey panel … data which approximately covers the universe of R&D-active plants in Germany, we exploit around 7,300 changes in the … statistically significant effect of an increase in profit taxation on plants' R&D spending with an implied long-run elasticity of -1 …

international standards. …

Comparing domestic- and foreign-owned firms in Germany, this paper finds that foreign-owned firms are more likely to …