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ZEW Corporate Taxation Microsimulation Model (ZEW TaxCoMM)
Reister, Timo; Spengel, Christoph; Finke, Katharina; … - 2008
Current political discussions in Germany and other European countries illustrate the importance accorded to revenue and …
Persistent link: https://www.econbiz.de/10003793921
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Impact of tax rate cut cum base broadening reforms on heterogeneous firms : learning from the German tax reform 2008
Finke, Katharina; Heckemeyer, Jost H.; Reister, Timo; … - 2010
base broadening. Its implications are thus not unique to Germany. Especially in view of the current economic crisis … heart of the academic and political debate in Germany and other countries. In this paper we present a new corporate …
Persistent link: https://www.econbiz.de/10003969889
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ZEW Corporate Taxation Microsimulation Model (ZEW TaxCoMM)
Reister, Timo; Spengel, Christoph; Finke, Katharina; … - 2009
Current political discussions in Germany and other European countries illustrate the importance accorded to revenue and …
Persistent link: https://www.econbiz.de/10003873302
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Impact of tax rate cut cum base broadening reforms on heterogeneous firms : learning from the German tax reform 2008
Finke, Katharina; Heckemeyer, Jost H.; Reister, Timo; … - 2011 - This version: March 2011
base broadening. Its implications are thus not unique to Germany. Especially in view of the current economic crisis … heart of the academic and political debate in Germany and other countries. In this paper we present a new corporate …
Persistent link: https://www.econbiz.de/10009152555
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The minimum wage affects them all : evidence on employment spillovers in the roofing sector
Aretz, Bodo; Arntz, Melanie; Gregory, Terry - 2012
roofers to remain employed in the sector in eastern Germany deteriorated along the entire wage distribution. Such employment … wage ; Germany ; capital-labour substitution ; labour-labour substitution ; scale effect …
Persistent link: https://www.econbiz.de/10009658215
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Assessing the impact of introducing an ACE regime : a behavioural corporate microsimulation analysis for Germany
Finke, Katharina; Heckemeyer, Jost H.; Spengel, Christoph - 2014
ACE regime in Germany. The simulation results show that granting an ACE for corporate income tax purposes results in a …
Persistent link: https://www.econbiz.de/10010357589
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Cohort effects and the returns to education in West Germany
Boockmann, Bernhard; Steiner, Viktor - 2000
Using a Mincer-type wage function, we estimate cohort effects in the returns to education for West German workers born between 1925 and 1974. The main problem to be tackled in the specification is to separately identify cohort, experience, and possibly also age effects in the returns. For women,...
Persistent link: https://www.econbiz.de/10011443897
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When the minimum wage bites back : quantile treatment effects of a sectoral minimum wage in Germany
Gregory, Terry - 2014
conditional and unconditional distribution of earnings. For Eastern Germany, the results indicate significant real (nominal) wage …
Persistent link: https://www.econbiz.de/10010468368
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Reforming social welfare as we know it? : a microsimulation study for Germany
Steiner, Viktor; Jacobebbinghaus, Peter - 2003
-specified time limits, are viewed as one important reason for the persistently high level of unemployment in Germany by many … typically assumed by contributors to recent discussions on the potential labour market effects of welfare reforms in Germany …
Persistent link: https://www.econbiz.de/10011448565