-parametric and parametric evidence that employment declines if corporate tax rates increase. For given wages, a one euro increase in …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 …

unobserved indus-try- and region-specific shocks to address potential endogeneity. Using data on the change of sales of firms …

ordering these consolidation strategies by multiplier size or their welfare consequences leads to very different rankings. With …

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 … driven by an increase in part-time employment while full-time employment was not affected. The statistical significance of …