introduction of a major corporate tax reform in Germany. Endogeneity of the effective tax rate is controlled for by an instrumental …

corporate tax reform in Germany. The financial leverage is measured by the ratio of long-term debt to total capital. Endogeneity …

We provide difference-in-differences evidence from Germany on the effect of deregulating weekday shop opening hours on …

conduct a survey experiment that randomly assigns increases or decreases in minimum wages to about 6,000 plants in Germany and …, sind noch unerforscht. Wir führen ein Befragungsexperiment durch, das rund 6000 Betrieben in Deutschland zufällig …