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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

Sharing the burden: Empirical evidence on corporate tax incidence

Dwenger, Nadja; Rattenhuber, Pia; Steiner, Viktor - 2011

Persistent link: https://www.econbiz.de/10010307713

Sharing the burden: Empirical evidence on corporate tax incidence

Dwenger, Nadja; Rattenhuber, Pia; Steiner, Viktor - Max-Planck-Institut für Steuerrecht und öffentliche … - 2011

Persistent link: https://www.econbiz.de/10010990358

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

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

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

Work incentives and the cost of redistribution via tax-transfer reforms under constrained labor supply

Fischer, Benjamin; Jessen, Robin; Steiner, Viktor - 2019

Using information on desired and actual hours of work, we formulate a discrete choice model of constrained labor supply. Using the German Socio-Economic Panel and the microsimulation model STSM, we find that hours and participation elasticities are substantially smaller than those in the...

Persistent link: https://www.econbiz.de/10012023402

Extended benefit-entitlement periods and the duration of unemployment in West Germany

Steiner, Viktor - 1997

Persistent link: https://www.econbiz.de/10013428110