Similar Search Results

German works councils and the anatomy of wages

Addison, John T.; Teixeira, Paulino; Zwick, Thomas - In: ILR review : the journal of work and policy 63 (2009/10) 2, pp. 247-270

Persistent link: https://www.econbiz.de/10003936754

Works councils, labor productivity and plant heterogeneity : first evidence from quantile regressions

Wagner, Joachim; Schank, Thorsten; Schnabel, Claus; … - In: Jahrbücher für Nationalökonomie und Statistik 226 (2006) 5, pp. 505-518

Using OLS and quantile regression methods and rich cross-section data sets for western and eastern Germany, this paper demonstrates that the impact of works council presence on labor productivity varies between manufacturing and services, between plants that are or are not covered by collective...

Persistent link: https://www.econbiz.de/10003386209

Works councils and the anatomy of wages

Addison, John T. (contributor); … - 2006

This paper provides the first full examination of the effect of German works councils on wages using matched employer-employee data (specifically, the LIAB for 2001). We find that works councils are associated with higher earnings. The wage premium is around 11 percent (and is higher under...

Persistent link: https://www.econbiz.de/10003502719

The state of collective bargaining and worker representation in Germany : the erosion continues

Addison, John T.; Bryson, Alex; Teixeira, Paulino; … - 2010

This paper investigates trends in collective bargaining and worker representation in Germany from 2000 to 2008. It seeks to update and widen earlier analyses pointing to a decline in collective bargaining, while providing more information on the dual system as a whole. Using data from the IAB...

Persistent link: https://www.econbiz.de/10003984795

Change and persistence in the German model of collective bargaining and worker representation

Addison, John T.; Teixeira, Paulino; Bryson, Alex; … - 2011

Persistent link: https://www.econbiz.de/10009381352

Pacts for employment and competitiveness as a role model? : their effects on firm performance

Addison, John T.; Teixeira, Paulino; Evers, Katalin; … - 2015

Pacts for employment and competitiveness are an integral component of the ongoing process of decentralization of collective bargaining in Germany, a phenomenon that has been hailed as key to that nation's economic resurgence. Yet little is known about the effects of pacts on firm performance....

Persistent link: https://www.econbiz.de/10011333569

Das Eckpunktepapier und der Referentenentwurf des BMF zur Erbschaftsteuer : Auswirkungen auf die effektive Erbschaftsteuerbelastung in Deutschand und internationaler Vergleich ; Er...

Heinemann, Friedrich; Spengel, Christoph; Bräutigam, Rainer - 2015

Persistent link: https://www.econbiz.de/10011313205

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

Effective marginal tax rates for US investors in Germany and Europe : an analysis of recent tax reforms in Germany

Spengel, Christoph - 1999

In this paper the impact of the corporate tax systems of the 15 EU-member states on the investment and the financing decision of an US multinational corporation is analysed. The calculation of the resulting effective marginal tax rates (EMTR) closely follow the model of King and Fullerton. There...

Persistent link: https://www.econbiz.de/10011443408

Effektive Steuerbelastung der grenzüberschreitenden Geschäftstätigkeit nach den Vorschlägen zur Reform der Unternehmensbesteuerung

Spengel, Christoph - 2000

Das Steuersenkungsgesetz stellt das größte Reformvorhaben auf dem Gebiet der direkten Steuern in Deutschland seit der … internationalen Wettbewerbsfähigkeit von Unternehmen am Standort Deutschland, Stärkung der Attraktivität des Standorts Deutschland für … (King-Fullerton-Ansatz) für Deutschland und die übrigen EU-Mitgliedstaaten brachte folgende Ergebnisse. Die Reform erfüllt …

Persistent link: https://www.econbiz.de/10011444519