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Effective profit taxation and the elasticity of the corporate income tax base : evidence from German corporate tax return data

Dwenger, Nadja; Steiner, Viktor - 2008

introduction of a major corporate tax reform in Germany. Endogeneity of the effective tax rate is controlled for by an instrumental …

Persistent link: https://www.econbiz.de/10003872150

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 …

Persistent link: https://www.econbiz.de/10003872920

Self-employment - a way to end unemployment? : empirical evidence from German pseudo-panel data

Glocker, Daniela (contributor); Steiner, Viktor (contributor) - 2007

basis of pseudo-panel data for Germany in the period 1996-2002. The estimation method accounts for cohort fixed effects and …

Persistent link: https://www.econbiz.de/10003411709

"Marginal employment" and the demand for heterogenous labour : empirical evidence from a multi-factor labour demand model for Germany

Freier, Ronny (contributor); Steiner, Viktor (contributor) - 2007

marginal employment range between -.4 (number of male workers in west Germany) to -1 (working hours for women). We illustrate …’ social security contributions (SSC) on marginal employment in Germany. …

Persistent link: https://www.econbiz.de/10003411711

Intergenerational conflict, partisan politics, and public higher education spending : evidence from the German states

Oberndorfer, Ulrich (contributor); … - 2006

We analyze potential effects of demographic change and political constellations on higher education spending. In our panel analysis of west German states (Laender) for the period 1985 to 2002 we find empirical evidence for the hypothesis of a negative relationship between demographic aging and...

Persistent link: https://www.econbiz.de/10003491072

Existenzgründungen : unterm Strich ein Erfolg

Caliendo, Marco; Kritikos, Alexander; Steiner, Viktor; … - In: IAB-Kurzbericht : aktuelle Analysen aus dem Institut … (2007) 10, pp. 1-6

Persistent link: https://www.econbiz.de/10003455857

From bottom to top : the entire distribution of market income in Germany, 1992 -2001

Bach, Stefan; Corneo, Giacomo; Steiner, Viktor - 2007

Persistent link: https://www.econbiz.de/10003459804

Introducing family tax splitting in Germany : how would it affect the income distribution and work incentives?

Steiner, Viktor (contributor); … - 2006

We analyze the effects of three alternative proposals to reform the taxation of families relative to the current German system of joint taxation of couples and child allowances: a French-type family splitting and two full family splitting proposals. The empirical analysis of the effects of these...

Persistent link: https://www.econbiz.de/10003464061

Zunehmende Ungleichheit der Markteinkommen : reale Zuwächse nur für Reiche

Bach, Stefan; Steiner, Viktor - In: DIW-Wochenbericht : Wirtschaft, Politik, Wissenschaft 74 (2007) 13, pp. 193-198

Persistent link: https://www.econbiz.de/10003436392

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

Schmitz, Hendrik (contributor); Steiner, Viktor (contributor) - 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/10003440031