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whether the peculiar OECD results for Germany on the incidence of social security contributions and taxes also hold up within … in Germany. The main result of the paper is that there is in fact a positive shortrun employment effect of a revenue …
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This paper investigates the impact of a collective agreement stipulating a one shot increase in establishment-specific wage levels in a public-sector setting where wages otherwise are set according to individualized wage bargaining. The agreement stipulated that wages should increase in...
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Despite unambiguous predictions of the canonical model of a competitive labor market, empirical studies on the labor market effects of payroll taxation provide conflicting evidence. Our meta-analysis shows that varying degrees of labor market competitiveness across places and time could be one...
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