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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

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

Making Work Pay for the Elderly Unemployed : Evaluating Alternative Policy Reforms for Germany

Steiner, Viktor - 2006

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

'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

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

Der westdeutsche Arbeitsmarkt im strukturellen Anpassungsprozeß

Franz, Wolfgang (ed.); Steiner, Viktor (contributor) - 1995 - 1. Aufl.

Persistent link: https://www.econbiz.de/10000549886

Labour markets in transition : Britain and Germany compared

Elias, Peter; Steiner, Viktor - 1998

Persistent link: https://www.econbiz.de/10000998305

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

East-West German wage convergence - how far have we got?

Steiner, Viktor; Wagner, Kersten - 1997

for the dramatic decline in employment and the unprecedented increase in unemployment in the east German economy. …

Persistent link: https://www.econbiz.de/10011440938

Industrial change, stability of relative earnings, and substitution of unskilled labor in West-Germany

Steiner, Viktor; Mohr, Robert D. - 1998

We analyze the dramatic decline of the employment share of unskilled labor in the West German economy, in particular its relation to the relatively rigid earnings structure. We find that the substitution elasticity between unskilled and skilled labor is rather low in most sectors of the economy....

Persistent link: https://www.econbiz.de/10011441629