We provide difference-in-differences evidence from Germany on the effect of deregulating weekday shop opening hours on … employment in food retailing. Using data on the universe of German shops, we find that relaxing restrictions on business hours … increased employment by 0.4 workers per shop corresponding to an aggregate employment effect of 3 to 4 per cent. The effect was …

This paper investigates the effects of the deregulation of shop-opening hours legislation on retail employment in … Germany. In 2006, the legislative competence was shifted from the federal to the state level, leading to a gradual … deregulation of shop opening restrictions in most of Germany s sixteen federal states. The paper exploits regional variation in the …

This is the first paper to thoroughly investigate the employment effects of corporate taxation. Higher taxes are … theoretically shown to have a negative impact on employment through reduced investments, if labor is regionally mobile. I test this … municipalities change their tax rate each year. Relying on rich administrative linked employer-employee panel data, I provide non …