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Exploiting the German 2008 tax reform we employ an event study design to assess the effects of local corporate taxes on stock prices. We match firms to the local tax rates at their respective headquarters and analyze the differential stock market responses to the reform decision. We find that...
Persistent link: https://www.econbiz.de/10014414015
wages. Unlike similar tax credit policies, this tax credit was paid through employers rather than directly to workers …, making it more salient to the employer. Using a novel identification strategy, we can separately identify the effect on wages … effect onto the wages of claimant and nonclaimant workers of 1.7 percent, which is approximately 8 percent of the tax credit …
Persistent link: https://www.econbiz.de/10011994858
In this paper we examine nominal earnings flexibility in Ireland during the Great Recession. The Irish case is particularly interesting because it has been one of the countries most affected by the crisis. Using tax return data that are free of reporting error and cover the entire population of...
Persistent link: https://www.econbiz.de/10011417244
Immigrants contribute to the economic development of the host country, but they earn less at entry and it takes many years for them to achieve parity of income. For some immigrant groups, the wage gap never closes. There is a wide variation across countries in the entry wage gap and the speed of...
Persistent link: https://www.econbiz.de/10011431716
wages and the wage distribution including issues of compliance in relation to the implementation of the new minimum wage, on … profits. The evidence shows that the minimum wage has increased hourly wages significantly, while the effect on monthly …
Persistent link: https://www.econbiz.de/10012148996
the self-selection of individuals into teaching and across school sectors, and on teacher wages in private schools. I use … wages to teacher skills and introducing minimum competency requirements for teaching is predicted to increase student test … the pool of teachers, amplified by equilibrium effects on teacher wages in private schools. The equilibrium effects are …
Persistent link: https://www.econbiz.de/10012432837
In Anbetracht zunehmender Einkommensschwankungen aufgrund von Witterungsextremen und höherer Volatilitäten an den Agrarrohstoffmärkten fordert der Deutsche Bauernverband im Ertragsteuerrecht die Einführung einer Risikoausgleichsrücklage für landwirtschaftliche Einkünfte....
Persistent link: https://www.econbiz.de/10003844813
Persistent link: https://www.econbiz.de/10002004879
Persistent link: https://www.econbiz.de/10014562953
labour taxes and social security contributions. In particular, we focus on the effects of taxation on wages to test the … conventional view that employees bear the burden due to lower net wages. Based on 52 empirical papers, we find that economic …
Persistent link: https://www.econbiz.de/10009770207