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Steuerpolitik auf dem Irrweg: zur geplanten Reform der Unternehmensbesteuerung
Boss, Alfred - 1999
The paper presents data on the taxation of business income in the Federal Republic of Germany in the nineties. The government's plan to reform the System of taxing corporate and personal income is portrayed and assessed. It turns out that the reform proposal has numerous disadvantages; it is...
Persistent link: https://www.econbiz.de/10010265437
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Zur Belastung der Arbeits- und Kapitaleinkommen in Deutschland
Boss, Alfred - 1999
The paper includes data on the taxation of wage income (labor income tax and contributions to social security) and capital income in the Federal Republic of Germany. Average tax rates and marginal tax rates for typical wage income earners are shown for the 1977-1999 period; average tax rates are...
Persistent link: https://www.econbiz.de/10010265441
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Is innovative firm behavior correlated with age and gender composition of the workforce? Evidence from a new type of data for German enterprises
Pfeifer, Christian; Wagner, Joachim - 2012
This empirical research note documents the relationship between composition of a firm's workforce (with a special focus on age and gender) and its performance with respect to innovative activities (outlays and employment in research and development (R&D)) for a large representative sample of...
Persistent link: https://www.econbiz.de/10010294455
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Innovation and exports of German business services enterprises: First evidence from a new type of firm data
Vogel, Alexander; Wagner, Joachim - 2012
This paper contributes to the literature by providing the first evidence on the link between innovation activities (measured by the share of engineers and scientists in the workforce) and exports of German business services firms based on a large representative longitudinal sample of...
Persistent link: https://www.econbiz.de/10010294458
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Exports, R&D and productivity in German business services firms: A test of the Bustos-model
Vogel, Alexander; Wagner, Joachim - 2012
This paper uses newly available data for German business services firms to test a hypothesis derived by Bustos (AER 2011) in a model that explains the decision of heterogeneous firms to export and to engage in R&D. Using a non-parametric test for first order stochastic dominance it is shown...
Persistent link: https://www.econbiz.de/10010294464
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Daten des IAB-Betriebspanels und Firmenpaneldaten aus Erhebungen der Amtlichen Statistik: Substitutive oder komplementäre Inputs für die Empirische Wirtschaftsforschung?
Wagner, Joachim - 2012
werden können, stammen in Deutschland vor allem aus zwei Quellen, dem IAB-Betriebspanel und den AFiD-Panel, wobei das Akronym … AFiD für Amtliche Firmendaten für Deutschland steht, die von den Statistischen Ämtern erhoben werden. In diesem Vortrag … Deutschland sowohl das IAB-Betriebspanel als auch die AFiD-Panel enthalten muss, denn nur so ist sicher gestellt, dass ein …
Persistent link: https://www.econbiz.de/10010294466
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The Great Export Recovery in German manufacturing industries, 2009/2010
Wagner, Joachim - 2012
This paper uses comprehensive high-quality panel data from official statistics for exporting enterprises to investigate the micro-structure of the recent export recovery in 2010 in manufacturing industries in Germany after the great recession of 2008/2009. Almost all of the increase in exports...
Persistent link: https://www.econbiz.de/10010294469
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Exports, R&D and productivity: A test of the Bustos-model with German enterprise data
Wagner, Joachim - 2012
This paper presents the first empirical test with German firm level data of a hypothesis derived by Bustos (AER 2011) in a model that explains the decision of heterogeneous firms to export and to engage in R&D. Using a non-parametric test for first order stochastic dominance it is shown that, in...
Persistent link: https://www.econbiz.de/10010294473
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Lingering illness or sudden death? Pre-exit employment developments in German establishments
Fackler, Daniel; Schnabel, Claus; Wagner, Joachim - 2012
Anhand umfangreicher administrativer Daten für Deutschland vergleicht diese Studie Beschäftigungsentwicklungen in …
Persistent link: https://www.econbiz.de/10010294474
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Trading many goods with many countries: Exporters and importers from German manufacturing industries
Wagner, Joachim - 2012
In Germany, for the reporting year 2009 transaction-level data on exports and imports of goods have been aggregated at the level of the exporting or importing firm for the first time. In these data the number of goods exported and imported and the number of countries exported to and imported...
Persistent link: https://www.econbiz.de/10010294477