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The effective average tax burden in the European Union and the USA : a computer-based calculation and comparison with the model of the European tax analyzer

Jacobs, Otto H.; Spengel, Christoph - 1999

In this paper we present a computer-based model (so-called European Tax Analyzer) for the international computation and comparison of company tax burdens. The methodology follows the forward-looking concepts for the measurement of effective average tax rates (EATR) on the basis of a model-firm....

Persistent link: https://www.econbiz.de/10011443402

The political cconomy of corporate tax harmonization : why do European politicians (dis)like minimum tax rates?

Osterloh, Steffen (contributor); … - 2008

Setting minimum tax rates is a well discussed way of mitigating pressure from tax competition. This paper investigates which motives shape the support for a minimum corporate tax among politicians. We make use of a unique data base: a survey among members of the European parliament. Our results...

Persistent link: https://www.econbiz.de/10003793773

Human capital and innovation in East and West German manufacturing firms

Pfeiffer, Friedhelm - 1997

, 1994 and 1995. In the German industrial sector, especially in East Germany, employment has declined and the share of highly … current stage of transition subsidising labour might be more effective for creating jobs in East Germany than promoting R …

Persistent link: https://www.econbiz.de/10011440719

East-West German wage convergence - how far have we got?

Steiner, Viktor; Wagner, Kersten - 1997

At the start of the German unification process it was a commonly held view that east German living conditions will converge to west Geman levels within a few years. This view was not only held by notoriously optimistic politicians but also by a great many of professional economists. With...

Persistent link: https://www.econbiz.de/10011440938

Imputation rules for the implementation of the pre-unication education variable in the BASiD data set

Gürtzgen, Nicole; Nolte, André - 2016

Using combined data from the German Pension Insurance and the Federal Employment Agency (BASiD), this study proposes different procedures for imputing the pre-unification education variable in the BASiD data. To do so, we exploit information on education-related periods that are creditable for...

Persistent link: https://www.econbiz.de/10011441089

Job creation schemes in turbulent times

Bergemann, Annette; Pohlan, Laura; Uhlendorff, Arne - 2017

This paper analyzes the impact of job creation schemes (JCSs) on job search outcomes in the context of the turbulent East German labor market in the aftermath of the German reunification. High job destruction characterized the economic environment. JCSs were heavily used in order to cushion this...

Persistent link: https://www.econbiz.de/10011643433

Rising wage inequality in Germany : increasing heterogeneity and changing selection into full-time work

Biewen, Martin; Fitzenberger, Bernd; Lazzer, Jakob de - 2017

This study revisits the increase in wage inequality in Germany. Accounting for changes in various sets of observables …

Persistent link: https://www.econbiz.de/10011745038

Wachstumsdeterminanten junger Unternehmen in den alten und neuen Bundesländern : ein Vergleich zwischen innovativen und nicht-innovativen Unternehmen

Almus, Matthias; Engel, Dirk; Nerlinger, Eric A. - 1999

Germany. Hypothesis upon the influence of potential determinants are derived from theoretical approaches explaining the growth … Germany. With an yearly average of 15.8% (11.8%), the growth rates of innovative firms in Western (Eastern) Germany are … Western Germany grow faster than firms in Eastern Germany. Furthermore, an unequal distribution of the average annual growth …

Persistent link: https://www.econbiz.de/10011442401

Der Einfluß der Grenznähe auf die Standortwahl von Unternehmen : eine theoretische Analyse und empirische Befunde für Ostdeutschland

Engel, Dirk - 1999

Die EU-Osterweiterung ermöglicht eine stärkere Arbeitsteilung zwischen den relativ kapitalreichen Staaten der EU und den relativ arbeitsreichen Zutrittsländern Mittel- und Osteuropas, von der insbesondere die ostdeutschen Kreise in Nähe der Grenze profitieren können. Diese Studie widmet...

Persistent link: https://www.econbiz.de/10011442610

Modeling German unification in a disequilibrium framework

Winker, Peter; Smolny, Werner; Radowski, Daniel - 1999

Unification fundamentally changed the terms of quantitative macroeconomic analysis for Germany. Two main areas … concerned are data availability for the eastern part of Germany and structural changes within the behavioural equations after … Germany. The challenge is to handle the structural break in the time series and the economic model by applying a SUR estimator …

Persistent link: https://www.econbiz.de/10011443482

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