Showing 1 - 9 of 9
Based on new administrative data for Germany covering entrances into job creation schemes between July 2000 and May … into quarters, regional (East and West Germany) as well as gender differences are considered in the estimation. As matching … influences. The results in terms of employment present a mixed picture. For West Germany, most of the estimates are insignificant …
Persistent link: https://www.econbiz.de/10003337998
Because of endogeneity problems very few studies have been able to identify the incidence of corporate taxes on wages. We circumvent these problems by using an 11-year panel of data on 11,441 German municipalities' tax rates, 8 percent of which change each year, linked to administrative matched...
Persistent link: https://www.econbiz.de/10009762793
How can retirement savings be increased? We explore a unique policy change in the context of the German pension system to study this question. As of 2004, the German pension authority started to send out annual letters providing detailed and comprehensible information about the pension system...
Persistent link: https://www.econbiz.de/10011535690
several tax reforms that were implemented in Germany between 2001 and 2008. Our baseline estimates indicate an overall ETI of …
Persistent link: https://www.econbiz.de/10010416208
design, we test the predictions of the theory. Our results indicate that workers bear about 40% of the total tax burden …
Persistent link: https://www.econbiz.de/10011409928
Previous empirical studies of job creation schemes in Germany have shown that the average effects for the participating … West Germany who benefit from participation in terms of higher employment rates. …
Persistent link: https://www.econbiz.de/10002822067
Innovations are a key factor to ensure the competitiveness of establishments as well as to enhance the growth and wealth of nations. But more than any other economic activity, decisions about innovations are plagued by failures of the market mechanism. As a response, public instruments have been...
Persistent link: https://www.econbiz.de/10002906079
We study fair and efficient tax-benefit schemes based on income and non-income factors under partial control. Partial control means that each factor is a specific mixture of unobserved ability (randomly drawn by nature) and effort (chosen by individuals who differ in tastes). Factors differ in...
Persistent link: https://www.econbiz.de/10010229894
, Kapitalertragsteuer und Körperschaftsteuer in Deutschland. In steuerpolitischen Debatten wird in regelmäßigen Abständen seine Abschaffung …
Persistent link: https://www.econbiz.de/10010529975