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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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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/10009390287
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'Marginal Employment' and the Demand for Heterogenous Labour : Empirical Evidence from a Multi-Factor Labour Demand Model for Germany
Freier, Ronny; Steiner, Viktor - 2021
We develop a structural multi-factor labour demand model which distinguishes between eight labour categories including non-standard types of employment such as marginal employment. The model is estimated for both the number of workers and total working hours using a new panel data set. For...
Persistent link: https://www.econbiz.de/10013317227
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Employment and wage effects of social security financing : an empirical analysis of the West German experience and some policy simulations
Steiner, Viktor - 1996
This paper follows up recent work on the relationship between (un-)employment and wage effects of social security …
Persistent link: https://www.econbiz.de/10011439693
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Macroeconometric evaluation of active labour market policies in Germany : a dynamic panel approach using regional data
Hujer, Reinhard; Blien, Uwe; Caliendo, Marco; Zeiss, … - 2002
Most evaluation studies of active labour market policies (ALMP) focus on the microeconometric evaluation approach using individual data. However, as the microeconometric approach usually ignores impacts on the non-participants, it should be seen as a first step to a complete evaluation which has...
Persistent link: https://www.econbiz.de/10011414213
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Macroeconometric Evaluation of Active Labour Market Policies in Germany - a Dynamic Panel Approach Using Regional Data
Hujer, Reinhard; Blien, Uwe; Caliendo, Marco; Zeiss, … - 2021
Most evaluation studies of active labour market policies (ALMP) focus on the microeconometric evaluation approach using individual data. However, as the microeconometric approach usually ignores impacts on the non-participants, it should be seen as a first step to a complete evaluation which has...
Persistent link: https://www.econbiz.de/10013320365
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Start-up subsidies for the unemployed : New evaluation approaches and insights
Weißenberger, Martin - 2017
(ALMP) to fight unemployment in many countries in recent years. In contrast to traditional ALMP instruments like training … unemployed individuals to exit unemployment by entering self-employment and, thus, by creating their own jobs. In this sense … combat unemployment but also as business policy to promote entrepreneurship. The corresponding empirical literature on this …
Persistent link: https://www.econbiz.de/10012128760
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The German labor market after the Great Recession : successful reforms and future challenges
Caliendo, Marco; Hogenacker, Jens - In: IZA journal of European Labor Studies 1 (2012), pp. 1-24
The reaction of the German labor market to the Great Recession 2008/09 was relatively mild – especially compared to other countries. The reason lies not only in the specific type of the recession – which was favorable for the German economy structure – but also in a series of labor market...
Persistent link: https://www.econbiz.de/10009684837
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Side Effects of Labor Market Policies
Caliendo, Marco; Mahlstedt, Robert; Berg, Gerard J. van den - 2020 - This version: October 8,2020
instantaneous features of participation such as, perhaps, the adoption of a more rigorous daily routine. Unemployment benefits …
Persistent link: https://www.econbiz.de/10012600169
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Side effects of labor market policies
Caliendo, Marco; Mahlstedt, Robert; Berg, Gerard J. van den - 2020
instantaneous features of participation such as, perhaps, the adoption of a more rigorous daily routine. Unemployment benefits …
Persistent link: https://www.econbiz.de/10012313891