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Economic effects of VAT reform in Germany

Boeters, Stefan; Böhringer, Christoph; Büttner, Thiess; … - 2006

quantitative analysis for Germany indicates that such concerns are misplaced. We find that the abolition of VAT differentiation has …

Persistent link: https://www.econbiz.de/10003328085

Firm heterogeneity and wages under different bargaining regimes : does a centralised union care for low-productivity firms?

Gürtzgen, Nicole (contributor) - 2009

This paper studies the relationship between wages and the degree of firm heterogeneity in a given industry under different wage setting structures. To derive testable hypotheses, we set up a theoretical model that analyses the sensitivity of wages to the variability in productivity conditions in...

Persistent link: https://www.econbiz.de/10003805643

Wage insurance within German firms : do institutions matter?

Gürtzgen, Nicole - 2009

Using a large linked employer-employee data set, this paper studies the extent to which employers insure workers against transitory and permanent firm-level shocks. Particular emphasis is given to the question of whether the amount of wage insurance depends on the nature of industrial relations....

Persistent link: https://www.econbiz.de/10003873008

Rent-sharing and collective bargaining coverage : evidence from linked employer-employee data

Gürtzgen, Nicole (contributor) - 2006 - Rev. version

Using a linked employer-employee data set, this paper analyses the relationship between firm profitability and wages. Particular emphasis is given to the question of whether the sensitivity of wages to firm-specific rents varies with collective bargaining coverage. To address this issue, we...

Persistent link: https://www.econbiz.de/10003671072

Taxation and capital structure choice : evidence from a panel of German multinationals

Büttner, Thiess; Overesch, Michael; Schreiber, Ulrich; … - 2006

This paper analyzes the impact of taxes and lending conditions on the financial structure of multinationals’ foreign affiliates. The empirical analysis employs a large panel of affiliates of German multinationals in 26 countries in the period from 1996 until 2003. In accordance with the...

Persistent link: https://www.econbiz.de/10003380554

The impact of thin-capitalization rules on multinationals' financing and investment decisions

Büttner, Thiess; Overesch, Michael; Schreiber, Ulrich; … - 2006

This paper analyzes the role of Thin-Capitalization rules for capital structure choice and investment decisions of multinationals. A theoretical analysis shows that the imposition of such rules tends to affect not only the leverage and the level of investment but also their tax-sensitivity. An...

Persistent link: https://www.econbiz.de/10003380555

Efficient revenue sharing and upper level governments : theory and application to Germany

Büttner, Thiess (contributor); … - 2006

from tax competition. This paper further explores the conditions under which local grant systems enforced by the state … tax competition. This basic model is then extended in order to allow for variations in the government objectives at the … in Germany. The results suggest that attempts of state level governments to extract fiscal resources from the local …

Persistent link: https://www.econbiz.de/10003301132

Should low-wage workers care about where they work? : assessing the impact of employer characteristics on low-wage mobility

Gürtzgen, Nicole; Heinze, Anja - 2010

This paper studies the importance of employer-specific determinants in escaping low earnings in Germany. To address the …

Persistent link: https://www.econbiz.de/10008652553

Auswirkungen des gesetzlichen Mindestlohnes auf die Beschäftigung und den Arbeitnehmerschutz in der Abfallwirtschaft

Gürtzgen, Nicole; Sprietsma, Maresa; Niefert, Michaela; … - 2012

Der vorliegende Beitrag liefert eine Zusammenfassung der Ergebnisse der Evaluation der Einführung des Mindestlohnes in der Abfallwirtschaft zum 01.01.2010. Die Evaluation setzt sich aus einem Branchenbild sowie einer kausalen Wirkungsanalyse des Mindestlohnes auf Basis einer...

Persistent link: https://www.econbiz.de/10009663227

Estimating the wage premium of collective wage contracts : evidence from longitudinal linked employer-employee data

Gürtzgen, Nicole - 2012

Using a large-scale linked-employer-employee data set from western Germany, this paper presents new evidence on the …

Persistent link: https://www.econbiz.de/10009663321