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oder andere Formen der Gewinnbesteuerung de jure im Unternehmen entstehende Steuerlast de facto auf den Faktor Lohn … identifiziert. Unternehmen aus Frankreich werden dabei als Vergleichsgruppe herangezogen. Wir finden Evidenz dafür, dass die Reform …
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We contribute to the empirical literature on the effective incidence of corporate income taxation by using the German Business Tax Reform of the year 2000 (GBTR 2000) as a natural experiment. Its effect on wages in the manufacturing sector is identified by means of a difference-in-differences...
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In this paper, the role of the computer at the workplace will be examined in determining the wage structure in Germany … (1997) had for France, that in Germany the coefficient for computer usage at the workplace did not remain stable and …
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In this paper, the role of the computer at the workplace will be examined in determining the wage structure in Germany …) had for France, that in Germany the coefficient for computer usage at the workplace did NOT remain stable and although …-oekonomischen Panels (SOEP) die Rolle der Nutzung von Computern am Arbeitsplatz als Determinante der Lohnstruktur in Deutschland untersucht …
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