and which registers are merged. In this paper we suggest different implementation strategies for common international and …

Die Messung der effektiven Steuerbelastung rentabler Investitionen ist mit zahlreichen methodischen Problemen verbunden … verbreiteten Konzept der effektiven Grenzsteuerbelastung steht. Ein Vergleich mit tariflichen Steuersätzen deutet auf steuerliche …The measurement of the effective tax burden on profitable investments encounters many methodological problems. Some of …

suggest an unambiguous yardstick against which a country’s development can be measured and even a cross-country comparison can …

). In addition the deviation from the yearly mean differs between occupations at certain measurement dates because … shares instead of certain measurement dates. It also argues to use daily accurate employment data from the German social …

poverty lines as well as techniques for fuel poverty measurement. Based on household data from Germany, figures that would … resulting fuel poverty assessment. Options for fuel poverty measurement and subgroup comparison in order to identify most … measurement consists of two largely independent parts, firstly, the definition of an adequate fuel poverty line, and secondly, the …