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Sharing the burden: Empirical evidence on corporate tax incidence
Dwenger, Nadja; Rattenhuber, Pia; Steiner, Viktor - Fachbereich Wirtschaftswissenschaft, Freie Universität … - 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/10009421947
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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/10010307713
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Sharing the burden: Empirical evidence on corporate tax incidence
Dwenger, Nadja; Rattenhuber, Pia; Steiner, Viktor - Max-Planck-Institut für Steuerrecht und öffentliche … - 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/10010990358
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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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Sharing the Burden : Empirical Evidence on Corporate Tax Incidence
Dwenger, Nadja; Rattenhuber, Pia; Steiner, Viktor - 2013
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
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Industrial change, stability of relative earnings, and substitution of unskilled labor in West-Germany
Steiner, Viktor; Mohr, Robert D. - 1998
We analyze the dramatic decline of the employment share of unskilled labor in the West German economy, in particular its relation to the relatively rigid earnings structure. We find that the substitution elasticity between unskilled and skilled labor is rather low in most sectors of the economy....
Persistent link: https://www.econbiz.de/10011441629
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Returns to education across Europe : a comparative analysis for selected EU countries
Glocker, Daniela; Steiner, Viktor - 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/10009302705
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Behavioral effects of a federal minimum wage and income inequality in Germany : conference paper
Müller, Kai-Uwe; Steiner, Viktor - 2013
Empirical studies on minimum wages are primarily concerned with employment while their effects on income inequality receive less attention. Yet, a popular argument for a federal minimum wage in Germany is that it will prevent in-work poverty and reduce income inequality. We examine this...
Persistent link: https://www.econbiz.de/10010341614
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Distributional effects of a minimum wage in a welfare state : the case of Germany
Müller, Kai-Uwe; Steiner, Viktor - 2013
A popular argument for a federal minimum wage is that it will prevent in-work poverty and reduce income inequality. We examine this assertion for Germany, a welfare state with a relative generous means-tested social minimum and high marginal tax rates. Our analysis is based on a microsimulation...
Persistent link: https://www.econbiz.de/10010234179