Showing 1 - 9 of 9
Marginal employment', i.e. employment at low working hours and earnings not covered by social security, has been gaining importance in the German economy over the past decade. Using a large newly available panel data set and statistical matching techniques, we analyse the effects of marginal...
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We estimate the impact of effective profit taxation on the financial leverage of corporations on the basis of a pseudo-panel constructed from corporate tax return micro data for the period 1998-2001, a period which saw the introduction of a major corporate tax reform in Germany. The financial...
Persistent link: https://www.econbiz.de/10003799719
We analyze the distribution and taxation of top incomes in Germany during the 1990s on the basis of individual tax returns data. We derive a measure of economic income from taxable gross income as reported in the tax returns. Thanks to complete sampling, we can deliver a very precise description...
Persistent link: https://www.econbiz.de/10003219657
Förderung von Beschäftigung. Die quantitativ wichtigsten Programme der AAMP in Deutschland waren traditionell die Förderung der … Deutschland bewertet. Die Darstellung wird ergänzt durch die Einbeziehung der Ergebnisse einiger internationaler … Evaluationsstudien zu Instrumenten der AAMP, die zunehmend auch in Deutschland Bedeutung erlangen, für die aber hierzulande derzeit noch …
Persistent link: https://www.econbiz.de/10003136025
This paper follows up recent work on the relationship between (un-)employment and wage effects of social security financing undertaken by the OECD Jobs Study. Based on a simple macroeconometric model of the labour market, I investigate whether the peculiar OECD results for Germany on the...
Persistent link: https://www.econbiz.de/10011439693
We analyze the effectiveness of publicly financed training and retraining programs in east Germany as measured by their effects on individual re-employment probabilities after training. These are estimated by discrete hazard rate models on the basis of individual-level panel data. We account for...
Persistent link: https://www.econbiz.de/10011441000