Narrow search
Showing 1 - 10 of 231,421
Cover Image
Formula apportionment : factor allocation and tax avoidance
Eichfelder, Sebastian; Hechtner, Frank; Hundsdoerfer, Jochen - 2015
This paper addresses the question of how firms react to tax incentives in a formula apportionment (FA) tax regime. Under FA, profits of all consolidated entities of a business group are summed and then allocated according to a formula based on FA factors. We hypothesize that firms may change the...
Persistent link: https://www.econbiz.de/10011401184
Cover Image
Mitarbeitervergütung auf dem Prüfstand : Mannheimer Arbeitsrechtstag 2007
Maschmann, Frank (ed.) - 2008 - 1. Aufl.
Persistent link: https://www.econbiz.de/10003586494
Cover Image
Der Abstand zwischen der Sozialhilfe und unteren Arbeitnehmereinkommen
Engels, Dietrich - 1999 - Stand: Oktober 1999
Persistent link: https://www.econbiz.de/10013360669
Cover Image
Establishment Age and Wages: Evidence from German Linked Employer-Employee Data
Kölling, Arnd; Schnabel, Claus; Wagner, Joachim - 2002
Research in wage differentials has a long tradition. Prominent reasons why people make more or less money in the labor market include personal characteristics of the employee (e.g., human capital or gender), job characteristics (working conditions demanding compensating wage differentials), and...
Persistent link: https://www.econbiz.de/10010262131
Cover Image
Do newly founded firms pay lower wages? First evidence from Germany
Schnabel, Claus; Kohaut, Susanne; Brixy, Udo - 2004
Unter Verwendung eines kombinierten Firmen-Beschäftigten- Datensatzes für Deutschland analysiert dieser Beitrag die …
Persistent link: https://www.econbiz.de/10010297201
Cover Image
Establishment age and wages: evidence from German linked employer-employee data
Kölling, Arnd; Schnabel, Claus; Wagner, Joachim - 2002
-Arbeitnehmer-Datensatzes präsentieren wir erste empirische Ergebnisse für Deutschland zu diesem Zusammenhang. Wir stellen fest, dass innerhalb …
Persistent link: https://www.econbiz.de/10010299231
Cover Image
Productivity, investment in ICT and market experimentation: micro evidence from Germany und the US
Haltiwanger, John; Jarmin, Ron; Schank, Thorsten - 2003
Kenngrößen wie der Produktivität, der Qualifikationsstruktur und den Löhnen, wobei Mikrodaten für die USA und Deutschland … anhand der Streuung der Produktivität und anderen betrieblichen Entscheidungsvariablen - als in Deutschland. Dies zeigt sich … durchschnittlichen Einfluss der Einführung neuer Technologien auf die Produktivität und die Löhne in den USA als in Deutschland. …
Persistent link: https://www.econbiz.de/10010299237
Cover Image
Lifetime earnings inequality in Germany
Bönke, Timm; Corneo, Giacomo; Lüthen, Holger - 2011
This paper documents the magnitude, pattern, and evolution of lifetime earnings inequality in Germany. Based on a large sample of earning biographies from social security records, we show that the intra-generational distribution of lifetime earnings of male workers has a Gini coefficient around...
Persistent link: https://www.econbiz.de/10010280650
Cover Image
Self-selection into export markets by business services firms: Evidence from France, Germany and the United Kingdom
Temouri, Yama; Vogel, Alexander; Wagner, Joachim - 2010
This study reports results from an empirical investigation of business services sector firms that (start to) export, comparing exporters to firms that serve the national market only. We estimate identically specified empirical models using comparable enterprise level data from France, Germany,...
Persistent link: https://www.econbiz.de/10010286601