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Sharing the burden? : empirical evidence on corporate tax incidence ; conference paper
Dwenger, Nadja; Rattenhuber, Pia; Steiner, Viktor - 2013
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...
Persistent link: https://www.econbiz.de/10010337203
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Sharing the burden : empirical evidence on corporate tax incidence
Dwenger, Nadja; Rattenhuber, Pia; Steiner, Viktor - 2011
This study assesses the burden of capital income tax passed onto labor through wage bargaining over economic rents, using estimations based on a unique pseudo-panel data set from Germany for the period 1998 to 2006. Tax return data cover the universe of corporations subject to corporate income...
Persistent link: https://www.econbiz.de/10009390287
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Making Work Pay for the Elderly Unemployed: Evaluating Alternative Policy Reforms for Germany
Haan, Peter; Steiner, Viktor - Institute for the Study of Labor (IZA) - 2006
We evaluate three policy reforms targeted at older unemployed people: (i) an hourly wage subsidy, (ii) an in-work credit, and (iii) a subsidy of social security contributions on low wages. The work incentive, labour supply and welfare effects of these hypothetical reforms are analysed on the...
Persistent link: https://www.econbiz.de/10005822612
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Hohe Bildungsrenditen durch Vermeidung von Arbeitslosigkeit
Steiner, Viktor; Schmitz, Sebastian - In: DIW Wochenbericht 77 (2010) 5, pp. 2-8
Bildungsinvestitionen sind für den Einzelnen mit einem höheren Erwerbseinkommen und einem geringeren Arbeitslosigkeitsrisiko im Lebenszyklus verbunden. Eine Analyse auf Basis von Erwerbsbiografien des Sozio-oekonomischen Panels (SOEP) zeigt, dass die private Bildungsrendite, also der...
Persistent link: https://www.econbiz.de/10008623440
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Returns to education across Europe: A comparative analysis for selected EU countries
Glocker, Daniela; Steiner, Viktor - Fachbereich Wirtschaftswissenschaft, Freie Universität … - 2011
the indirect wage effect resulting from lower unemployment risks and shorter spells in unemployment associated with higher … accounting for the effects of unemployment on individual wages using EU-SILC data. Across countries we find a high variation of … the effect of education on unemployment duration. Overall, the returns to education are estimated to be the highest in the …
Persistent link: https://www.econbiz.de/10009323165
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Returns to Education across Europe
Glocker, Daniela; Steiner, Viktor - C.E.P.R. Discussion Papers - 2011
the indirect wage effect resulting from lower unemployment risks and shorter spells in unemployment associated with higher … accounting for the effects of unemployment on individual wages using EU-SILC data. Across countries we find a high variation of … the effect of education on unemployment duration. Overall, the returns to education are estimated to be the highest in the …
Persistent link: https://www.econbiz.de/10009293660
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Geringfügige Beschäftigung - Sprungbrett oder Sackgasse?
Steiner, Viktor - In: DIW Wochenbericht 75 (2008) 14, pp. 166-167
Geringfügige subventionierte Beschäftigung wird von ihren Kritikern eher als Sackgasse denn als Sprungbrett in reguläre Beschäftigung angesehen. In einer neueren Studie des DIW Berlin wurden auch die längerfristigen Effekte der Aufnahme einer geringfügigen subventionierten Beschäftigung...
Persistent link: https://www.econbiz.de/10011601797
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Hohe Bildungsrenditen durch Vermeidung von Arbeitslosigkeit
Steiner, Viktor; Schmitz, Sebastian - In: DIW Wochenbericht 77 (2010) 5, pp. 2-8
Bildungsinvestitionen sind für den Einzelnen mit einem höheren Erwerbseinkommen und einem geringeren Arbeitslosigkeitsrisiko im Lebenszyklus verbunden. Eine Analyse auf Basis von Erwerbsbiografien des Sozio-oekonomischen Panels (SOEP) zeigt, dass die private Bildungsrendite, also der...
Persistent link: https://www.econbiz.de/10011602122
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Self-employment: A Way to End Unemployment? Empirical Evidence from German Pseudo-Panel Data
Glocker, Daniela; Steiner, Viktor - 2007
This paper contributes to the policy-relevant question whether self-employment is a way out of (long-term) unemployment …. We estimate the relationship between the entry rate into self-employment and previous (long-term) unemployment on the … measurement errors induced by the pseudo panel structure. We find that previous (long-term) unemployment significantly increases …
Persistent link: https://www.econbiz.de/10010260894
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Making Work Pay for the Elderly Unemployed: Evaluating Alternative Policy Reforms for Germany
Haan, Peter; Steiner, Viktor - 2006
We evaluate three policy reforms targeted at older unemployed people: (i) an hourly wage subsidy, (ii) an in-work credit, and (iii) a subsidy of social security contributions on low wages. The work incentive, labour supply and welfare effects of these hypothetical reforms are analysed on the...
Persistent link: https://www.econbiz.de/10010274092