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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
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
in Deutschland auf Basis eines Mikrosimulationsmodells. Die fiskalischen Kosten betragen zwischen 464 Mio. € und 5 … ; Förderung ; Deutschland …
Persistent link: https://www.econbiz.de/10003951045
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/10009152555
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
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
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
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
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
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