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The empirical relevance of minimum wages for the low-wage sector
Ragnitz, Joachim; Thum, Marcel - In: CESifo Forum 08 (2007) 2, pp. 35-37
Persistent link: https://www.econbiz.de/10011695869
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Fiscal policy in action : introducing family tax splitting in Germany ; how would it affect the income distribution, work incentives, and household welfare?
Steiner, Viktor; Wrohlich, Katharina - In: FinanzArchiv : European journal of public finance 64 (2008) 1, pp. 115-142
Persistent link: https://www.econbiz.de/10003713632
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Would a legal minimum wage reduce poverty? : a microsimulation study for Germany
Müller, Kai-Uwe (contributor); Steiner, Viktor (contributor) - 2008
an important policy issue in Germany. We analyze the distributional effects of the introduction of a nationwide legal … and had no negative employment effects. The ineffectiveness of a minimum wage in Germany is mainly due to the existing …
Persistent link: https://www.econbiz.de/10003726086
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Effective profit taxation and the elasticity of the corporate income tax base : evidence from German corporate tax return data
Dwenger, Nadja (contributor); Steiner, Viktor (contributor) - 2008
introduction of a major corporate tax reform in Germany. Endogeneity of the effective tax rate is controlled for by an instrumental …
Persistent link: https://www.econbiz.de/10003779441
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Minimum wage incidence : the case for Germany
Knabe, Andreas (contributor); Schöb, Ronnie (contributor) - 2008
Using data from the 2006 wave of the German Socio-Economic Panel (GSOEP), this paper analyzes how a minimum wage affects employment, wage inequality, public expenditures, and aggregate income in the low-wage sector. It is shown that a statutory minimum wage of EUR 7.50 per hour would cost...
Persistent link: https://www.econbiz.de/10003771867
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Cohort effects and the returns to education in West Germany
Boockmann, Bernhard; Steiner, Viktor - In: Applied economics 38 (2006) 10, pp. 1135-1152
Persistent link: https://www.econbiz.de/10003336895
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ZEW Corporate Taxation Microsimulation Model (ZEW TaxCoMM)
Reister, Timo; Spengel, Christoph; Finke, Katharina; … - 2008
Current political discussions in Germany and other European countries illustrate the importance accorded to revenue and …
Persistent link: https://www.econbiz.de/10003793921
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Effective profit taxation and the elasticity of the corporate income tax base : evidence from German corporate tax return data
Dwenger, Nadja; Steiner, Viktor - 2008
introduction of a major corporate tax reform in Germany. Endogeneity of the effective tax rate is controlled for by an instrumental …
Persistent link: https://www.econbiz.de/10003872150
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Impact of tax rate cut cum base broadening reforms on heterogeneous firms : learning from the German tax reform 2008
Finke, Katharina; Heckemeyer, Jost H.; Reister, Timo; … - 2010
base broadening. Its implications are thus not unique to Germany. Especially in view of the current economic crisis … heart of the academic and political debate in Germany and other countries. In this paper we present a new corporate …
Persistent link: https://www.econbiz.de/10003969889
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Impact of tax rate cut cum base broadening reforms on heterogeneous firms : learning from the German tax reform 2008
Finke, Katharina; Heckemeyer, Jost H.; Reister, Timo; … - 2010
Persistent link: https://www.econbiz.de/10003979900