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Business taxation and wages : evidence from individual panel data
Bauer, Thomas K.; Kasten, Tanja; Siemers, Lars - 2012
panel data set, we exploit the regional variation of the German business income taxation to address these issues. Our … evidence for an asymmetric tax incidence. -- tax incidence ; profit taxation ; wages ; asymmetric effects …
Persistent link: https://www.econbiz.de/10009558949
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Taxes and benefits : two distinct options to cheat on the state?
Halla, Martin; Schneider, Friedrich - 2005 - This version: April 10, 2012
In this paper we study the social norms to abstain from cheating on the state via benefit fraud and tax evasion. We interpret these norms (called benefit morale and tax morale) as moral goods, and derive testable hypotheses on whether their demand is determined by prices. Employing a large...
Persistent link: https://www.econbiz.de/10009748276
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Business taxation and wages : evidence from individual panel data
Bauer, Thomas K.; Kasten, Tanja; Siemers, Lars - 2012
panel data set, we exploit the regional variation of the German business income taxation to address these issues. Our … evidence for an asymmetric tax incidence. -- Tax incidence ; profit taxation ; wages ; asymmetric effects …
Persistent link: https://www.econbiz.de/10009580109
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Business taxation and wages : evidence from individual panel data
Bauer, Thomas K.; Kasten, Tanja; Siemers, Lars - 2012
panel data set, we exploit the regional variation of the German business income taxation to adress these issues. Our results … evidence for an asymmetric tax incidence. -- tax incidence ; profit taxation ; wages ; asymmetric effects …
Persistent link: https://www.econbiz.de/10009565860
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Business taxation and wages : evidence from individual panel data
Bauer, Thomas K.; Kasten, Tanja; Siemers, Lars - 2012
panel data set, we exploit the regional variation of the German business income taxation to address these issues. Our … evidence for an asymmetric tax incidence. -- tax incidence ; profit taxation ; wages ; asymmetric effects …
Persistent link: https://www.econbiz.de/10009568590
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Business Taxation and Wages – Evidence from Individual Panel Data
Bauer, Thomas K. - 2012
panel data set, we exploit the regional variation of the German business income taxation to address these issues. Our …
Persistent link: https://www.econbiz.de/10013102759
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Business Taxation and Wages : Evidence from Individual Panel Data
Bauer, Thomas K. - 2012
panel data set, we exploit the regional variation of the German business income taxation to address these issues. Our …
Persistent link: https://www.econbiz.de/10013103485
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Business taxation and wages : redistribution and asymmetric effects
Bauer, Thomas K.; Kasten, Tanja; Siemers, Lars - 2017 - This version: July 2017
. Using a large administrative panel data set, we exploit the regional variation of the German business-income taxation and … find that 65% to at most 93% is shifted to labour through real wage adjustments. We find that business taxation increases … wage inequality significantly. Workers in a weak labour-market position bear the highest part of business taxation. The …
Persistent link: https://www.econbiz.de/10011699190
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Business taxation and wages : redistribution and asymmetric effects
Bauer, Thomas K.; Kasten, Tanja; Siemers, Lars - 2017 - This version: July 2017
. Using a large administrative panel data set, we exploit the regional variation of the German business-income taxation and … find that 65% to at most 93% is shifted to labour through real wage adjustments. We find that business taxation increases … wage inequality significantly. Workers in a weak labour-market position bear the highest part of business taxation. The …
Persistent link: https://www.econbiz.de/10011736166
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Being a foreigner among domestic banks : asset or liability?
Claessens, Stijn; Horen, Neeltje van - 2009
Persistent link: https://www.econbiz.de/10003885425