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Employment and wage effects of social security financing : an empirical analysis of the West German experience and some policy simulations

Steiner, Viktor - 1996

whether the peculiar OECD results for Germany on the incidence of social security contributions and taxes also hold up within … in Germany. The main result of the paper is that there is in fact a positive short-run employment effect of a revenue …

Persistent link: https://www.econbiz.de/10011439693

Do higher corporate taxes reduce wages? : micro evidence from Germany ; this paper is a completely revised version of ZEW Discussion Paper No. 13-039

Fuest, Clemens; Peichl, Andreas; Siegloch, Sebastian - 2015 - First version: July 2011.

This paper estimates the incidence of corporate taxes on wages using a 20-year panel of German municipalities. Administrative linked employer-employee data allows estimating heterogeneous worker and firm effects. We set up a general theoretical framework showing that corporate taxes can have a...

Persistent link: https://www.econbiz.de/10011409928

Assimilation, labour market experience, and earnings profiles of temporary and permanent immigrant workers in Germany

Licht, Georg; Steiner, Viktor - 1993

Germany which allows us to control for unobserved population heterogeneity and potential selectivity bias arising from an …-worker system we use information on an immigrant's expected duration of stay in Germany to distinguish between temporary and … of stay. We find that years of schooling in Germany have a strong positive effect on earnings, that earnings …

Persistent link: https://www.econbiz.de/10011622739

An integrated micro data base for tax analysis in Germany

Bach, Stefan; Beznoska, Martin; Steiner, Viktor - 2017

die Steuerlast in Deutschland? - Verteilungswirkungen des deutschen Steuer- und Transfersystems" (Who bears the tax burden … in Germany? - Distributional Analyses of the German tax and transfer system). Financial support from the Hans Böckler …

Persistent link: https://www.econbiz.de/10011626025

An integrated micro data base for tax analysis in Germany

Bach, Stefan; Beznoska, Martin; Steiner, Viktor - 2017

die Steuerlast in Deutschland? - Verteilungswirkungen des deutschen Steuer- und Transfersystems” (Who bears the tax burden … in Germany? – Distributional Analyses of the German tax and transfer system). Financial support from the Hans Böckler …

Persistent link: https://www.econbiz.de/10011638872

Do higher corporate taxes reduce wages? : micro evidence from Germany

Fuest, Clemens; Peichl, Andreas; Siegloch, Sebastian - 2017 - This version: September 22, 2017

This paper estimates the incidence of corporate taxes on wages using a 20-year panel of German municipalities exploiting 6,800 tax changes for identication. Using event study designs and differences-in-dierences models, we fins that workers bear about half of the total tax burden. Administrative...

Persistent link: https://www.econbiz.de/10011724405

Exporting and labor demand : micro-level evidence from Germany

Lichter, Andreas; Peichl, Andreas; Siegloch, Sebastian - 2014

It is widely believed that globalization affects the extent of employment and wage responses to economic shocks. To provide evidence for this, we analyze the effect of firms' exporting behavior on the elasticity of labor demand. Using rich, German administrative linked employer-employee panel...

Persistent link: https://www.econbiz.de/10010238353

Financial leverage and corporate taxation : evidence from German corporate tax return data

Dwenger, Nadja; Steiner, Viktor - 2009

corporate tax reform in Germany. The financial leverage is measured by the ratio of long-term debt to total capital. Endogeneity …

Persistent link: https://www.econbiz.de/10003799719

Die Entwicklung der Steuer- und Abgabenbelastung : Entlastungsbedarf vorrangig bei mittleren Einkommen

Stern, Volker - 2006

Schrift weist darauf hin, dass Deutschland im globalen Wettbewerb nur dann dauerhaft bestehen kann, wenn sich der Staat …

Persistent link: https://www.econbiz.de/10009007528

Effective taxation of top incomes in Germany

Bach, Stefan; Corneo, Giacomo; Steiner, Viktor - 2011

percentile of the income distribution in Germany to pin down the effective income taxation of households with very high incomes … in Germany. -- Personal Income Tax ; Taxing the Rich ; Effective Progressivity …

Persistent link: https://www.econbiz.de/10009312821