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This paper characterises establishments that pay higher seniority wages than their competitors. It tests whether … seniority wages are paid on the basis of agency, human capital or efficiency wage considerations. A representative linked … employeremployee panel and an innovative two-step estimation strategy are used to first calculate individual seniority wages taking …
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associated with higher job mobility. At firm level, there seems to be a trade-off between wages and job stability: High …-wage firms tend to be low-tenure firms, which suggests that low job stability may be compensated by higher wages. High …
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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...
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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 …
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