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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
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Why Pay Seniority Wages?
Zwick, Thomas - 2009
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...
Persistent link: https://www.econbiz.de/10010298723
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Unobserved individual and firm heterogeneity in wage and tenure functions: evidence from German linked employer-employee data
Cornelißen, Thomas; Hübler, Olaf - 2007
We estimate wage and job tenure functions that include individual and firm effects capturing time-invariant unobserved worker and firm heterogeneity using German linked employer-employee data (LIAB data set). We find that both types of heterogeneity are correlated to the observed characteristics...
Persistent link: https://www.econbiz.de/10010268248
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Senioritätsentlohnung, betriebliche Hierarchie und Arbeitsleistung : e. theoret. u. empir. Unters. zur Lohnstruktur
Bellmann, Lutz - 1986
Persistent link: https://www.econbiz.de/10000697248
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Why pay seniority wages?
Zwick, Thomas (contributor) - 2009
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...
Persistent link: https://www.econbiz.de/10003806190
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Löhne und Gehälter in Deutschland : ihre Entwicklung in Wirtschaft und Staat von 1960 - 2000
Walter, Ulrike - 2007 - 1. Aufl.
Persistent link: https://www.econbiz.de/10003469957
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Unobserved individual and firm heterogeneity in wage and tenure functions : evidence from German linked employer-employee data
Cornelißen, Thomas (contributor); Hübler, Olaf (contributor) - 2007
We estimate wage and job tenure functions that include individual and firm effects capturing time-invariant unobserved worker and firm heterogeneity using German linked employer-employee data (LIAB data set). We find that both types of heterogeneity are correlated to the observed characteristics...
Persistent link: https://www.econbiz.de/10003580853
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Unobserved individual and firm heterogeneity in wage and job-duration functions : evidence from German linked employer-employee data
Cornelißen, Thomas; Hübler, Olaf - In: German economic review 12 (2011) 4, pp. 469-489
Persistent link: https://www.econbiz.de/10009373027
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Selected firm-level effects of targeted employer wage subsidies
Moczall, Andreas - 2014
Persistent link: https://www.econbiz.de/10010472103
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Productivity, investment in ICT and market experimentation : micro evidence from Germany und the US
Haltiwanger, John C.; Jarmin, Ronald S.; 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/10010509836