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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/10010307713
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/10010990358
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/10009421947
This study investigates the direct incidence of the corporate income tax (CIT) through wage bargaining, using an industry-region level panel data set on all corporations in Germany over the period 1998–2006. For the first time we account for employment effects which result from taxinduced wage...
Persistent link: https://www.econbiz.de/10014176974
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
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
Nach der Bundestagswahl schlägt die Stunde der finanzpolitischen Wahrheit. Wer auch immer die nächste Bundesregierung stellt: Der Kassensturz nach der Wahl wird zeigen, dass kaum noch finanzpolitischer Handlungsspielraum besteht. Die öffentlichen Haushalte haben sich im Zuge der Rezession...
Persistent link: https://www.econbiz.de/10011602056
Nach der Bundestagswahl schlägt die Stunde der finanzpolitischen Wahrheit. Wer auch immer die nächste Bundesregierung stellt: Der Kassensturz nach der Wahl wird zeigen, dass kaum noch finanzpolitischer Handlungsspielraum besteht. Die öffentlichen Haushalte haben sich im Zuge der Rezession...
Persistent link: https://www.econbiz.de/10005103181
Persistent link: https://www.econbiz.de/10009153799
This paper provides formulas for optimal top marginal tax rates when couples are taxed according to income splitting between spouses, consumption is taxed, and the skill distribution is unbounded. Optimal top marginal income tax rates are computed for Germany using a dataset that includes the...
Persistent link: https://www.econbiz.de/10009405114