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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...
Persistent link: https://www.econbiz.de/10010337203
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
We evaluate three policy reforms targeted at older unemployed people: (i) an hourly wage subsidy, (ii) an in-work credit, and (iii) a subsidy of social security contributions on low wages. The work incentive, labour supply and welfare effects of these hypothetical reforms are analysed on the...
Persistent link: https://www.econbiz.de/10012779051
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
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
Unemployment insurance agencies may combat moral hazard by punishing refusals to apply to assigned vacancies. However … sanctions on the unemployment duration and the quality of job matches, in conjunction with the possibility to report sick. We … relative attractiveness of vacancy referrals increases over the time spent in unemployment. Overall, around 9% of sickness …
Persistent link: https://www.econbiz.de/10011414725
Unemployment insurance agencies may combat moral hazard by punishing refusals to apply to assigned vacancies. However … sanctions on the unemployment duration and the quality of job matches, in conjunction with the possibility to report sick. We … relative attractiveness of vacancy referrals increases over the time spent in unemployment. Overall, around 9% of sickness …
Persistent link: https://www.econbiz.de/10011418245
Unemployment insurance agencies may combat moral hazard by punishing refusals to apply to assigned vacancies. However … sanctions on the unemployment duration and the quality of job matches, in conjunction with the possibility to report sick. We … relative attractiveness of vacancy referrals increases over the time spent in unemployment. Overall, around 9% of sickness …
Persistent link: https://www.econbiz.de/10011449662
With the introduction of a new welfare benefit system in 2005, Germany implemented quite strict benefit sanctions for welfare recipients aged younger than 25 years. For all types of non-compliance except for missing appointments, their basic cash benefit is withdrawn for three months. A second...
Persistent link: https://www.econbiz.de/10011641799
Persistent link: https://www.econbiz.de/10011855287