Showing 1 - 10 of 46
Die gewählte Rechtsform eines Unternehmens bestimmt auch nach (und gerade trotz) der Steuerreformen der letzten Jahre in erheblichem Ausmaß die Steuerbelastung deutscher Unternehmen. Daher hat sich auch die steuerwissenschaftliche Literatur in zahlreichen Beiträgen der Fragestellung nach der...
Persistent link: https://www.econbiz.de/10010297283
We estimate the effects of the reform of the German Unemployment Insurance that replaced the wage related Unemployment Assistance with an income maintenance program and stronger means testing. We model the tax-benefit system and use the Socio-Economic Panel. We estimate a discrete labour supply...
Persistent link: https://www.econbiz.de/10010297991
Ziel dieses Beitrags ist die Quantifizierung der mit der Einführung des Arbeitslosengeldes II verbundenen Arbeitsangebots- und Beschäftigungseffekte. Zusätzlich wird ein Reformszenario simuliert, welches die Anreizstruktur im Niedriglohnbereich verbessern soll. Methodisch wird ein...
Persistent link: https://www.econbiz.de/10010297995
I propose two new tests of Falk and Knell's (2004)prediction that individuals'reference income increases with ability. To overcome the difficulty that the reference income is not observed in existing large data sets, I extend Falk and Knell's model to establish a link between immigrants'...
Persistent link: https://www.econbiz.de/10010298808
In this paper we estimate the effects of an unconditional basic income on labor supply and income distribution with a special focus on the incentives to work in the family context. An unconditional basic income guarantees every citizen a minimum income without any means-testing. We simulate a...
Persistent link: https://www.econbiz.de/10010303004
Although demographic change leaves pay-as-you-go pension systems unsustainable, reforms, such as a higher pension age, are highly unpopular. This contribution looks into the role of intrinsic motivation as a driver for pension reform acceptance. Theoretical reasoning suggests that this driver...
Persistent link: https://www.econbiz.de/10010305880
This paper investigates whether the size of multinationals? real investments in a high-tax country is affected by profit shifting activities. A simple theoretical analysis shows that tax rates abroad impact the cost of capital in the presence of profit shifting activities of multinational...
Persistent link: https://www.econbiz.de/10010297971
Unter dem Stichwort "Patchwork-Biografien" wird die Tatsache, dass ein großer Teil der abhängig Beschäftigten ihren erlernten Beruf nicht mehr ausüben, in jüngster Zeit viel diskutiert. Diese Studie liefert einen empirischen Beitrag zur Anatomie der Berufswechsel für westdeutsche Männer...
Persistent link: https://www.econbiz.de/10010297321
We implement an endogeneous switching-regression model for labour productivity and firms' decision to use business-to-business (B2B) e-commerce. Our approach allows B2B usage to affect any parameter of the labour productivity equation and to properly take account of strategic complementarities...
Persistent link: https://www.econbiz.de/10010297371
Using the model recently developed by Jaumandreu (2003) this paper reports new results on the relationship between innovation and employment growth in Germany. The model is tailor-made for analysing firm-level employment effects of innovations using specific information provided by CIS data. It...
Persistent link: https://www.econbiz.de/10010297395