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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

The German corporate tax reform of 2008 has brought about important cuts in corporate tax rates, which were at the same time accompanied by significant changes in the determination of the tax base for both major German corporate taxes - corporate income tax and trade tax. The reform followed the...

Persistent link: https://www.econbiz.de/10003969889

The heterogeneous effects of training incidence and duration on labor market transitions

Fitzenberger, Bernd; Osikominu, Aderonke; Paul, Marie - 2010

Weiterbildungsmaßnahmen sind ein wichtiger Bestandteil der Aktiven Arbeitsmarktpolitik in Deutschland und in vielen … Beschäftigungssuche ab, denn in Deutschland können dem Arbeitslosen zu jedem Zeitpunkt Weiterbildungsmaßnahmen zugewiesen werden …. Wir evaluieren ein wichtiges Programm der beruflichen Weiterbildung in Deutschland (Förderung der beruflichen …

Persistent link: https://www.econbiz.de/10008665400

Fiskalische Kosten einer steuerlichen Förderung von Forschung und Entwicklung in Deutschland : eine empirische Analyse verschiedener Gestaltungsoptionen

Elschner, Christina; Ernst, Christof; Spengel, Christoph - 2010

in Deutschland auf Basis eines Mikrosimulationsmodells. Die fiskalischen Kosten betragen zwischen 464 Mio. € und 5 … ; Förderung ; Deutschland …

Persistent link: https://www.econbiz.de/10003951045

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

Persistent link: https://www.econbiz.de/10009152555

Up or out: research incentives and career prospects of postdocs in Germany

Fitzenberger, Bernd; Schulze, Ute - 2012

Academic careers in Germany have been under debate for a while. We conduct a survey among postdocs in Germany, to analyze the perceptions and attitudes of postdocs regarding their research incentives, their working conditions, and their career prospects. We conceptualize the career prospects of...

Persistent link: https://www.econbiz.de/10009510058

Causal effects on employment after first birth : a dynamic treatment approach

Fitzenberger, Bernd; Sommerfeld, Katrin; Steffes, Susanne - 2013

The effects of childbirth on future labor market outcomes are a key issue for policy discussion. This paper implements a dynamic treatment approach to estimate the effect of having the first child now versus later on future employment for the case of Germany, a country with a long maternity...

Persistent link: https://www.econbiz.de/10010221734

Specific measures for older employees and late career employment

Boockmann, Bernhard; Fries, Jan; Goebel, Christian - 2012

We analyse the effects of specific measures for older employees (SMOE) on employment duration of workers aged 40 and above. Using longitudinal employer-employee data for German establishments, we account for worker and establishment heterogeneity and correct for stock-sampling. We find a...

Persistent link: https://www.econbiz.de/10009657522

Assessing the impact of introducing an ACE regime : a behavioural corporate microsimulation analysis for Germany

Finke, Katharina; Heckemeyer, Jost H.; Spengel, Christoph - 2014

In their famous Mirrlees review (2011) on reforming the tax system for the 21st century, the authors put forward the introduction of an allowance for corporate equity regime. In recent years, several countries introduced an ACE regime. The main feature of an ACE regime is that it removes tax...

Persistent link: https://www.econbiz.de/10010357589

Employment and earnings effects of awarding training vouchers in Germany

Doerr, Annabelle; Fitzenberger, Bernd; Kruppe, Thomas; … - 2014

In 2003, Germany moved from a system in which participants in training programs for the unemployed are assigned by caseworkers to an allocation system using vouchers. Based on the rich administrative data for all vouchers and on actual program participation, we provide inverse probability...

Persistent link: https://www.econbiz.de/10010405990

Skill formation, career planning, and transitions : the last two years in a German lower track secondary school

Fitzenberger, Bernd; Licklederer, Stefanie - 2014

In Germany, the entry into the labor market for students in the nonacademic tracks of secondary schools may take multiple pathways. Students graduating from lower track secondary schools (LTSS) face major problems in school-towork transitions, prompting the provision of intensive career guidance...

Persistent link: https://www.econbiz.de/10010341809