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Wage subsidies, work incentives, and the reform of the Austrian welfare system
Steiner, Viktor; Wakolbinger, Florian - 2010
We analyze the labor supply and income effects of a needs-based minimum benefit system ('Bedarfsorientierte Mindestsicherung') to be introduced in Austria by the end of this/beginning of next year. The aim of this reform is to reduce poverty as well as increasing employment rates of recipients...
Persistent link: https://www.econbiz.de/10010303817
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Wage subsidies, work incentives, and the reform of the Austrian welfare system
Steiner, Viktor; Wakolbinger, Florian - 2010
We analyze the labor supply and income effects of a needs-based minimum benefit system (Bedarfsorientierte Mindestsicherung) to be introduced in Austria by the end of this/beginning of next year. The aim of this reform is to reduce poverty as well as increasing employment rates of recipients of...
Persistent link: https://www.econbiz.de/10010274568
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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
We estimate the elasticity of corporate taxable income with respect to the effective corporate tax rate on the basis of a pseudo-panel constructed from corporate tax return micro data for the period 1998-2001, a period which saw the introduction of a major corporate tax reform in Germany....
Persistent link: https://www.econbiz.de/10003779441
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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
We estimate the elasticity of corporate taxable income with respect to the effective corporate tax rate on the basis of a pseudo-panel constructed from corporate tax return micro data for the period 1998-2001, a period which saw the introduction of a major corporate tax reform in Germany....
Persistent link: https://www.econbiz.de/10003872150
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Wage subsidies, work incentives, and the reform of the Austrian welfare system
Steiner, Viktor; Wakolbinger, Florian - 2010
We analyze the labor supply and income effects of a needs-based minimum benefit system ("Bedarfsorientierte Mindestsicherung") to be introduced in Austria by the end of this/beginning of next year. The aim of this reform is to reduce poverty as well as increasing employment rates of recipients...
Persistent link: https://www.econbiz.de/10008664559
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Wage subsidies, work incentives, and the reform of the Austrian welfare system
Steiner, Viktor; Wakolbinger, Florian - 2010
We analyze the labor supply and income effects of a needs-based minimum benefit system ("Bedarfsorientierte Mindestsicherung") to be introduced in Austria by the end of this/beginning of next year. The aim of this reform is to reduce poverty as well as increasing employment rates of recipients...
Persistent link: https://www.econbiz.de/10009008850
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Wage subsidies, work incentives, and the reform of the Austrian welfare system
Steiner, Viktor; Wakolbinger, Florian - In: Empirica : journal of european economics 40 (2013) 2, pp. 259-285
Persistent link: https://www.econbiz.de/10009745771
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Financial leverage and corporate taxation : evidence from German corporate tax return data
Dwenger, Nadja; Steiner, Viktor - In: International tax and public finance 21 (2014) 1, pp. 1-28
Persistent link: https://www.econbiz.de/10010343496
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Wage Subsidies, Work Incentives, and the Reform of the Austrian Welfare System
Steiner, Viktor - 2010
We analyze the labor supply and income effects of a needs-based minimum benefit system ("Bedarfsorientierte Mindestsicherung") to be introduced in Austria by the end of this/beginning of next year. The aim of this reform is to reduce poverty as well as increasing employment rates of recipients...
Persistent link: https://www.econbiz.de/10013137790