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Sharing the burden: Empirical evidence on corporate tax incidence
Dwenger, Nadja; Rattenhuber, Pia; Steiner, Viktor - Fachbereich Wirtschaftswissenschaft, Freie Universität … - 2011
This study assesses the burden of capital income tax passed onto labor through wage bargaining over economic rents, using estimations based on a unique pseudo-panel data set from Germany for the period 1998 to 2006. Tax return data cover the universe of corporations subject to corporate income...
Persistent link: https://www.econbiz.de/10009421947
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Sharing the burden: Empirical evidence on corporate tax incidence
Dwenger, Nadja; Rattenhuber, Pia; Steiner, Viktor - 2011
This study assesses the burden of capital income tax passed onto labor through wage bargaining over economic rents, using estimations based on a unique pseudo-panel data set from Germany for the period 1998 to 2006. Tax return data cover the universe of corporations subject to corporate income...
Persistent link: https://www.econbiz.de/10010307713
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Sharing the burden: Empirical evidence on corporate tax incidence
Dwenger, Nadja; Rattenhuber, Pia; Steiner, Viktor - Max-Planck-Institut für Steuerrecht und öffentliche … - 2011
This study assesses the burden of capital income tax passed onto labor through wage bargaining over economic rents, using estimations based on a unique pseudo-panel data set from Germany for the period 1998 to 2006. Tax return data cover the universe of corporations subject to corporate income...
Persistent link: https://www.econbiz.de/10010990358
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Sharing the burden? : empirical evidence on corporate tax incidence ; conference paper
Dwenger, Nadja; Rattenhuber, Pia; Steiner, Viktor - 2013
This study empirically investigates the direct incidence of the corporate income tax through wage bargaining, using an industry-region level panel data set on all corporations in Germany over the period 1998 to 2006. Our measure of direct incidence for the first time accounts for employment...
Persistent link: https://www.econbiz.de/10010337203
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Extended benefit entitlement periods and the duration of unemployment in West Germany
Steiner, Viktor - 1997
Germany, as most other European countries, has been plagued by a persistently high level of long-term unemployment … since the early 1980's. In contrast, long-term unemployment is much less of a problem in the United States. One potential … reason for the different structure of unemployment relates to institutional differences in unemployment compensation systems …
Persistent link: https://www.econbiz.de/10011440778
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Extended benefit-entitlement periods and the duration of unemployment in West Germany
Steiner, Viktor - 1997
Persistent link: https://www.econbiz.de/10013428110