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Income taxes and the composition of pay
Brunello, Giorgio (contributor); Comi, Simona (contributor);  … - 2006
According to the standard principal-agent model, the optimal composition of pay should balance the provision of incentives with the individual demand for insurance. Do income taxes alter this balance? We show that the relative share of PRP on total pay is reduced by higher average taxes, and is...
Persistent link: https://www.econbiz.de/10003344612
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Estimating the Value of Safety with Labor Market Data : Are the Results Trustworthy?
Hintermann, Beat; Alberini, Anna; Markandya, Anil - 2006
suggested by Garen (1988), we find negative associations between risk and wages for all workers, which is against the notion of … our data to apply various estimation procedures (the "within" estimator, GLS and the Hausman-Taylor procedure) that … obtain reasonable VSLs, but the association between risk and wages is not statistically significant. We conclude that if …
Persistent link: https://www.econbiz.de/10014055662
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The effect of taxes on Corporate Financing Decisions – Evidence from the German Interest Barrier
Alberternst, Stephan; Sureth, Caren - 2015
The Organisation for Economic Co-Operation and Development (OECD) recently proposed an interest barrier to fight tax base erosion and profit shifting (BEPS). We use the introduction of such an interest deductibility restriction in Germany as a quasi-experiment and find significant corporate...
Persistent link: https://www.econbiz.de/10011334123
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The effect of taxes on corporate financing decisions : evidence from the German interest barrier
Alberternst, Stephan; Sureth, Caren - 2015
The theoretical literature suggests that when taking tax effects into account, debt ought to be preferable to equity. However, there are no uniform predictions of the size of this tax benefit (tax shield) in comparison to an opposing increasing cost of debt (especially insolvency costs). The...
Persistent link: https://www.econbiz.de/10010466305
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Tax-Benefits Reforms and the Labor Market : Evidence from Belgium and Other EU Countries
Orsini, Kristian - 2007
During the last decade, several EU countries have tried to tackle unemployment and low activity rates through extensive tax cuts. In an effort to encourage the taking up of work - especially amongst the less productive workers - policymakers have shown increasing interest in targeted tax and...
Persistent link: https://www.econbiz.de/10012731803
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Should Inheritance Be Taxed as Income?
Stevanato, Dario - 2021
Many have advocated the taxation of bequests and gifts as income in order to achieve substantial revenues from unearned wealth and address inequality. There are, though, many drawbacks to the idea of taxing inheritance as part of the beneficiary’s income. Even for those who claim the inclusion...
Persistent link: https://www.econbiz.de/10013310047
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The effects of advanced degrees on the wage rates, hours, earnings and job satisfaction of women and men
Altonji, Joseph G.; Humphries, John Eric; Zhong, Ling - 2022
This paper uses a college-by-graduate degree fixed effects estimator to evaluate the returns to 19 different graduate degrees for men and women. We find substantial variation across degrees, and evidence that OLS over-estimates the returns to degrees with the highest average earnings and...
Persistent link: https://www.econbiz.de/10012805387
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Income taxes and the composition of pay : evidence from the British household panel survey
Brunello, Giorgio; Comi, Simona; Sonedda, Daniela - In: Scottish journal of political economy : the journal of … 58 (2011) 3, pp. 297-322
Persistent link: https://www.econbiz.de/10009161808
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Who pays for general training? : new evidence for British men and women
Booth, Alison L.; Bryan, Mark L. - 2002
forms of work-related training received by men and women over the period 1998-2000, and to estimate their impact on wages … estimate the impact of training - controlling for its financing method - on wages levels and wages growth. We find that … employer-financed training increases wages both in the current and future firms, with some evidence that the impact in future …
Persistent link: https://www.econbiz.de/10011411235
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The state of the economy at graduation, wages, and catch-up paths : evidence from Switzerland
Shvartsman, Elena - 2018
impact on the individuals' wages one year after graduation. However, there appears to be a partial catchup towards luckier …
Persistent link: https://www.econbiz.de/10011876213