Empirical studies on minimum wages are primarily concerned with employment while their effects on income inequality receive less attention. Yet, a popular argument for a federal minimum wage in Germany is that it will prevent in-work poverty and reduce income inequality. We examine this...

Umweltforschung und Umweltschutz sind keineswegs nur Gegenstand der Naturwissenschaften, sondern empirische Sozial- und Wirtschaftswissenschaften und haben in diesem Problemfeld auch ihren wichtigen Platz. Die entsprechende empirische Forschung dient vor allem zwei Zwecken: zum einen der...

This study empirically investigates the direct incidence of the corporate income tax through wage bargaining, using an industry-region level panel data set on all corporations in Germany over the period 1998 to 2006. Our measure of direct incidence for the first time accounts for employment...