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Taxing Pensions
Cremer, Helmuth - 2016
There exists a wide variety of tax treatments of pensions across the world. And the reasons for such a range of regimes are not clear. This note reviews the general principles of pension taxes and analyses the theoretical foundations of why pension incomes ought to be taxed specifically. To do...
Persistent link: https://www.econbiz.de/10012996521
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The Effect of Firms' Partial Retirement Policies on the Labour Market Outcomes of Their Employees
Huber, Martin - 2013
In this paper, we assess the impact of firms introducing part-time work schemes for gradual labour market exit of elderly workers on their employees' labour market outcomes. The analysis is based on unique linked employer-employee data that combine high-quality survey and administrative data....
Persistent link: https://www.econbiz.de/10013077333
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Business Taxation and Wages : Evidence from Individual Panel Data
Bauer, Thomas K. - 2012
Empirical evidence on the degree of business-tax shifting to employees via the wage level is highly controversial and rare. It remains open to which extent the tax burden is shifted, whether there are differences for tax increases and decreases, or whether there exists some treatment...
Persistent link: https://www.econbiz.de/10013103485
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Do Higher Corporate Taxes Reduce Wages? Micro Evidence from Germany
Fuest, Clemens - 2013
Because of endogeneity problems very few studies have been able to identify the incidence of corporate taxes on wages. We circumvent these problems by using an 11-year panel of data on 11,441 German municipalities' tax rates, 8 percent of which change each year, linked to administrative matched...
Persistent link: https://www.econbiz.de/10013081822
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Do Higher Corporate Taxes Reduce Wages?
Fuest, Clemens - 2016
This paper estimates the incidence of corporate taxes on wages using a 20-year panel of German municipalities. Administrative linked employer-employee data allows estimating heterogeneous worker and firm effects. We set up a general theoretical framework showing that corporate taxes can have a...
Persistent link: https://www.econbiz.de/10013001867
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Bonus Payments, Hierarchy Levels and Tenure : Theoretical Considerations and Empirical Evidence
Grund, Christian - 2010
Using data on executive compensation for the German chemical industry, we investigate the relevance of two theoretical approaches that focus on bonuses as part of a long term wage policy of a firm. The first approach argues that explicit bonuses serve as substitutes for implicit career concerns....
Persistent link: https://www.econbiz.de/10013136492
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Gender Differences in Subjective Well-Being in and Out of Management Positions
Trzcinski, Eileen - 2010
it all", but women must still choose between career and family in Germany. We argue that interventions need to address …
Persistent link: https://www.econbiz.de/10013139053
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What Explains the Rise in CEO Pay in Germany? A Panel Data Analysis for 1977-2009
Fabbri, Francesca - 2012
work for. We reject, however, the efficient pay hypothesis as CEO pay and the demand for managers increases in Germany in …The compensation of executive board members in Germany has become a highly controversial topic since Vodafone's hostile … unique panel data evidence of the 500 largest firms in Germany in the period 1977-2009 we test two prominent hypotheses in …
Persistent link: https://www.econbiz.de/10013108264
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Base Salaries, Bonus Payments, and Work Absence Among Managers in a German Company
Pfeifer, Christian - 2013
bonuses under a Management-by-Objectives (MBO) incentive scheme. Six years of personnel data of 177 managers in a German …
Persistent link: https://www.econbiz.de/10013089005
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The Contribution of Managers to Organizational Success : Evidence from German Soccer
Hentschel, Sandra - 2014
We study the impact of managers on the success of professional soccer teams using data from the German "Bundesliga". We … evaluate the performance impact of individual managers by estimating regression models that include both team and manager fixed … effects, where we are exploiting the high turnover of managers between teams to disentangle the managers' contributions. We …
Persistent link: https://www.econbiz.de/10013045046