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Pension benefit rules depend on individual history far more than taxes do, and age plays a much larger role in pension determination than in tax determination. Apart from some simulation studies, theoretical studies of optimal tax design typically contain neither a mandatory pension system nor...
Persistent link: https://www.econbiz.de/10010272934
A model is presented for simulating the tax burden on highly skilled manpower. The effective average tax rate, defined as the relative wedge between employment costs and disposable income, is computed. Income and payroll taxes and social security contributions not yielding an equivalent benefit...
Persistent link: https://www.econbiz.de/10010300176
On the basis of accounting and market data for firms and groups listed on German stock exchanges between 1997 and 2003, we show that the value relevance of R&D information under German accounting standards can be superior to that provided by US-GAAP and IAS. The results, obtained while...
Persistent link: https://www.econbiz.de/10010295781
der Profite verschiedener Branchen der Ernährungswirtschaft in Deutschland, den USA sowie den Niederlanden. Aus der … prozyklische Schwankungen der Profite in Deutschland in hochkonzentrierten Branchen, während das Ausmaß der Schwankungen in … Branchen mit niedriger Konzentration in Deutschland sowie in sämtlichen Branchen der USA gering ist. Die Beobachtungen für …
Persistent link: https://www.econbiz.de/10010297118
productivity, the skill mix of the workforce and wages using micro data for the U.S. and Germany. We find support to the idea that … of adopting new technology on productivity and wages is greater the in U.S. than in Germany. … Kenngrößen wie der Produktivität, der Qualifikationsstruktur und den Löhnen, wobei Mikrodaten für die USA und Deutschland …
Persistent link: https://www.econbiz.de/10010299237
the US, Austria, the UK, Germany, and the Netherlands. A central question discussed is whether these tests can be …: countries with rather restrictive citizenship regimes such as Austria or Germany have opted for a citizenship test with a … Deutschland Einbürgerungstests mit einem liberalen Inhalt eingeführt haben, der nicht nur dem britischen, sondern auch dem …
Persistent link: https://www.econbiz.de/10010306433
of the United States, Canada and Germany to data risks posed by popular apps such as FaceApp, Facebook, Strava, TikTok …
Persistent link: https://www.econbiz.de/10014565881
including China and instead continues to focus on investment in Europe. In contrast, Germany follows a different path. Similar … in the regional structure of FDI by (1) differences in the sectoral focus: US in services and Germany in manufacturing … US than in Germany especially against China, and (3) differences in Chinese policy interventions: stronger in services …
Persistent link: https://www.econbiz.de/10012875993
argument, I will discuss decisions of different jurisdictions, including the United States, Canada, Germany and South Africa. …
Persistent link: https://www.econbiz.de/10010286714
based on a revealed preference consumption approach for West Germany and the United States. We review several approaches and …
Persistent link: https://www.econbiz.de/10010290104