Similar Search Results

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 … that benefit from various other forms of tax shields, in particular depreciation allowances and tax loss carry …

Persistent link: https://www.econbiz.de/10010271086

Verbesserung der steuerstatistischen Informationssysteme zur Folgenabschätzung und Evaluierung steuerpolitischer Maßnahmen im Bereich der Unternehmensbesteuerung

Bach, Stefan; Buslei, Hermann; Dwenger, Nadja; Fossen, Frank - 2008

Persistent link: https://www.econbiz.de/10011438801

Distributional and Fiscal Effects of the German Tax Reform 2000 : A Behavioral Microsimulation Analysis

Steiner, Viktor; Haan, Peter - 2004

In the year 2000, the German government passed the most ambitious tax reform in postwar German history aiming at a significant tax relief for households. Drawing on data of the GSOEP, we analyze the distributional and fiscal effects of the tax reform. Our analysis employs microsimulation...

Persistent link: https://www.econbiz.de/10010260709

Household Taxation, Income Splitting and Labor Supply Incentives : A Microsimulation Study for Germany

Wrohlich, Katharina; Steiner, Viktor - 2004

wives would increase substantially in west Germany, while a significant number of husbands would drop out of the labor force. …

Persistent link: https://www.econbiz.de/10010260711

Labor Market Effects of the German Tax Reform 2000

Haan, Peter; Steiner, Viktor - 2005

In the year 2000, the German government passed the most ambitious tax reform in postwar German history aiming at a significant tax relief for households. An important aim of this tax reform was to improve work incentives and, thereby, foster employment. Drawing on data of the German Socio...

Persistent link: https://www.econbiz.de/10010260836

Benefit-Entitlement Effects and the Duration of Unemployment An Ex-ante Evaluation of Recent Labour Market Reforms in Germany

Schmitz, Hendrik; Steiner, Viktor - 2007

system on the duration of unemployment in Germany on the basis of a flexible discrete-time hazard rate model estimated on pre …

Persistent link: https://www.econbiz.de/10010260908

Imposed benefit sanctions and the unemployment-to-employment transition: the German experience

Müller, Kai-Uwe; Steiner, Viktor - 2008

positive short- and long-term effects of benefit sanctions which are robust for men and women in East and West Germany. The …

Persistent link: https://www.econbiz.de/10010265011

Benefit-entitlement effects and the duration of unemployment: an ex-ante evaluation of recent labour market reforms in Germany

Schmitz, Hendrik; Steiner, Viktor - 2007

system on the duration of unemployment in Germany on the basis of a flexible discrete-time hazard rate model estimated on pre …

Persistent link: https://www.econbiz.de/10010268114

Marginal employment': stepping stone or dead end? Evaluating the German experience

Freier, Ronny; Steiner, Viktor - 2007

with a small negative cumulative earnings effect for older workers in west Germany. …

Persistent link: https://www.econbiz.de/10010268285

Would a legal minimum wage reduce poverty? A microsimulation study for Germany

Müller, Kai-Uwe; Steiner, Viktor - 2008

an important policy issue in Germany. We analyze the distributional effects of the introduction of a nationwide legal … and had no negative employment effects. The ineffectiveness of a minimum wage in Germany is mainly due to the existing …

Persistent link: https://www.econbiz.de/10010268677