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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...
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unemployment and output fluctuations. The central question is whether short-time work saves jobs in recessions. In our baseline … scenario the rule based component of short-time work (i.e., due to the existence of the institution) stabilizes unemployment …-time work interventions (i.e., rule changes) do not have any statistically significant effect on unemployment. These effects are …
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The Hartz IV labour market reform in 2005 triggered a substantial reduction in unemployment in Germany. At the same …
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