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Income taxes and entrepreneurial choice : empirical evidence from Germany
Fossen, Frank M. (contributor); Steiner, Viktor (contributor) - 2006
Germany, the top marginal income tax rates were reduced exclusively for entrepreneurs in 1994 and 1999/2000. These tax reforms …
Persistent link: https://www.econbiz.de/10003315579
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"Marginal employment" and the demand for heterogenous labour : empirical evidence from a multi-factor labour demand model for Germany
Freier, Ronny (contributor); Steiner, Viktor (contributor) - 2007
marginal employment range between -.4 (number of male workers in west Germany) to -1 (working hours for women). We illustrate …’ social security contributions (SSC) on marginal employment in Germany. …
Persistent link: https://www.econbiz.de/10003411711
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Benefit-entitlement effects and the duration of unemployment an ex-ante evaluation of recent labour market reforms in Germany
Schmitz, Hendrik (contributor); Steiner, Viktor (contributor) - 2007
system on the duration of unemployment in Germany on the basis of a flexible discrete-time hazard rate model estimated on pre …
Persistent link: https://www.econbiz.de/10003440031
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"Marginal employment": stepping stone or dead end? : evaluating the German experience
Freier, Ronny (contributor); Steiner, Viktor (contributor) - 2007
Persistent link: https://www.econbiz.de/10003618455
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Beschäftigungsförderung und Einkommenssicherung im Niedriglohnbereich : Wege und Irrwege
Steiner, Viktor (contributor) - 2007
Persistent link: https://www.econbiz.de/10003618503
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Making work pay for the elderly unemployed : evaluating alternative policy reforms for Germany
Haan, Peter Albert Percy den (contributor);  … - 2006
effects of these hypothetical reforms are analysed on the basis a detailed micro-simulation model for Germany which includes a …
Persistent link: https://www.econbiz.de/10003394855
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Labor market and income effects of a legal minimum wage in Germany
Müller, Kai-Uwe; Steiner, Viktor - 2010
policy issue in Germany. We analyze the distributional effects of a nationwide legal minimum wage of 7.50 € per hour on the …. The ineffectiveness of a minimum wage in Germany is mainly due to the existing system of means-tested income support and …
Persistent link: https://www.econbiz.de/10003962265
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Financial leverage and corporate taxation : evidence from German corporate tax return data
Dwenger, Nadja; Steiner, Viktor - 2009
corporate tax reform in Germany. The financial leverage is measured by the ratio of long-term debt to total capital. Endogeneity …
Persistent link: https://www.econbiz.de/10003799719
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Work incentives and labor supply effects of the "Mini-Jobs Reform" in Germany
Steiner, Viktor (contributor);  … - 2004 - [Elektronische Ressource]
security contributions to people with low-earnings jobs) introduced in Germany in April 2003. The analysis is based on a …
Persistent link: https://www.econbiz.de/10002203441
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Labor market effects of the German tax reform 2000
Haan, Peter (contributor); Steiner, Viktor (contributor) - 2005
In the year 2000, the German government passed the most ambitious tax reform in postwar German history aiming at a significant tax relief for households. An important aim of this tax reform was to improve work incentives and, thereby, foster employment. Drawing on data of the German Socio...
Persistent link: https://www.econbiz.de/10002637914