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Financial leverage and corporate taxation: evidence from German corporate tax return data
Dwenger, Nadja; Steiner, Viktor - 2009
We estimate the impact of effective profit taxation on the financial leverage of corporations on the basis of a pseudo-panel constructed from corporate tax return micro data for the period 1998-2001, a period which saw the introduction of a major corporate tax reform in Germany. The financial...
Persistent link: https://www.econbiz.de/10010271086
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Top Incomes and Top Taxes in Germany
Bach, Stefan; Corneo, Giacomo; Steiner, Viktor - 2005
We analyze the distribution and taxation of top incomes in Germany during the 1990s on the basis of individual tax returns data. We derive a measure of economic income from taxable gross income as reported in the tax returns. Thanks to complete sampling, we can deliver a very precise description...
Persistent link: https://www.econbiz.de/10010272711
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Top incomes and top taxes in Germany
Bach, Stefan; Corneo, Giacomo; Steiner, Viktor - 2006
We analyze the distribution and taxation of top incomes in Germany during the 1990s on the basis of individual tax returns data. We derive a measure of economic income from taxable gross income as reported in the tax returns. Thanks to complete sampling, we can deliver a very precise description...
Persistent link: https://www.econbiz.de/10010272718
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Effective taxation of top incomes in Germany, 1992 - 2002
Bach, Stefan; Corneo, Giacomo; Steiner, Viktor - 2008
We analyze the taxation of top personal incomes in Germany on the basis of an integrated data file of individual tax returns and a general household survey for the years 1992 - 2002. The unique feature of this integrated data set is that it includes all taxpayers in the top percentile of the...
Persistent link: https://www.econbiz.de/10010272742
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Effective taxation of top incomes in Germany, 1992-2002
Bach, Stefan; Corneo, Giacomo; Steiner, Viktor - 2008
We analyze the taxation of top personal incomes in Germany on the basis of an integrated data file of individual tax returns and a general household survey for the years 1992 - 2002. The unique feature of this integrated data set is that it includes all taxpayers in the top percentile of the...
Persistent link: https://www.econbiz.de/10010272746
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Nettolöhne - wo ist der Skandal?
Döhrn, Roland; Schmidt, Christoph M. - 2007
BILD hat es an den Tag gebracht, und Deutschland hat einen neuen Armutsskandal, den Nettoskandal: Angeblich liegt das … Deutschland deutlich gestiegen, und selbstverständlich gilt dies auch für die überwältigende Zahl der Arbeitnehmer. Um dies zu …
Persistent link: https://www.econbiz.de/10010278924
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Effective taxation of top incomes in Germany, 1992 - 2002
Bach, Stefan (contributor); Corneo, Giacomo (contributor);  … - 2008
Persistent link: https://www.econbiz.de/10003641752
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Effective taxation of top incomes in Germany, 1992-2002
Bach, Stefan (contributor); Corneo, Giacomo (contributor);  … - 2008
Persistent link: https://www.econbiz.de/10003651046
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Fiscal effects of minimum wages : an analysis for Germany
Bauer, Thomas K.; Kluve, Jochen; Schaffner, Sandra; … - 2008
Against the background of the current discussion on the introduction of statutory minimum wages in Germany, this paper analyzes the potential employment and fiscal effects of such a policy. Based on estimated labor demand elasticities obtained from a structural labor demand model, the empirical...
Persistent link: https://www.econbiz.de/10003785063
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Top incomes and top taxes in Germany
Bach, Stefan; Corneo, Giacomo; Steiner, Viktor - 2006
We analyze the distribution and taxation of top incomes in Germany during the 1990s on the basis of individual tax returns data. We derive a measure of economic income from taxable gross income as reported in the tax returns. Thanks to complete sampling, we can deliver a very precise description...
Persistent link: https://www.econbiz.de/10003276556