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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
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Returns to education across Europe: A comparative analysis for selected EU countries
Glocker, Daniela; Steiner, Viktor - Fachbereich Wirtschaftswissenschaft, Freie Universität … - 2011
the indirect wage effect resulting from lower unemployment risks and shorter spells in unemployment associated with higher … accounting for the effects of unemployment on individual wages using EU-SILC data. Across countries we find a high variation of … the effect of education on unemployment duration. Overall, the returns to education are estimated to be the highest in the …
Persistent link: https://www.econbiz.de/10009323165