EconBiz - Find Economic Literature
    • Logout
    • Change account settings
  • A-Z
  • Beta
  • About EconBiz
  • News
  • Thesaurus (STW)
  • Academic Skills
  • Help
  •  My account 
    • Logout
    • Change account settings
  • Login
EconBiz - Find Economic Literature
Publications Events
Search options
Advanced Search history
My EconBiz
Favorites Loans Reservations Fines
    You are here:
  • Home
  • Search: subject_exact:"Local business tax"
Narrow search

Narrow search

Year of publication
Subject
All
Gewerbesteuer 1,100 Local business tax 1,004 Deutschland 469 Germany 421 Theorie 211 Theory 211 Tax reform 181 Steuerreform 179 Steuerwirkung 147 Tax effects 140 Sozialversicherungsbeitrag 138 Social security contribution 137 Einkommensteuer 117 Körperschaftsteuer 115 Unternehmensbesteuerung 113 Gemeindesteuer 112 Corporate taxation 110 Income tax 105 Local tax 104 Corporate income tax 102 Beschäftigungseffekt 92 Employment effect 92 Steuerinzidenz 82 Tax incidence 79 Estimation 63 Schätzung 63 Lohnsteuer 60 Wage tax 60 Arbeitskosten 57 Gemeindefinanzen 57 Labour costs 56 Steuerrecht 56 Local government finance 54 Tax competition 54 Arbeitsmarkt 53 Lohn 52 Steuerwettbewerb 52 Arbeitslosenversicherung 51 Labour market 51 Umsatzsteuer 51
more ... less ...
Online availability
All
Free 359 Undetermined 88 CC license 3
Type of publication
All
Book / Working Paper 664 Article 426 Journal 35
Type of publication (narrower categories)
All
Article in journal 335 Aufsatz in Zeitschrift 335 Graue Literatur 306 Non-commercial literature 306 Working Paper 234 Arbeitspapier 229 Aufsatz im Buch 72 Book section 72 Hochschulschrift 57 Thesis 38 Amtsdruckschrift 23 Government document 23 Lehrbuch 22 Statistik 21 Textbook 20 Collection of articles of several authors 17 Sammelwerk 17 Bibliografie enthalten 15 Bibliography included 15 Gesetz 15 Law 15 Statistics 10 Aufsatzsammlung 9 Handbook 8 Handbuch 8 Kommentar 8 Konferenzschrift 8 No longer published / No longer aquired 8 Quelle 7 Systematic review 7 Übersichtsarbeit 7 Article 6 Conference proceedings 6 Advisory report 5 Collection of articles written by one author 5 Conference paper 5 Dissertation u.a. Prüfungsschriften 5 Gutachten 5 Konferenzbeitrag 5 Sammlung 5
more ... less ...
Language
All
English 595 German 461 Undetermined 27 French 23 Swedish 5 Italian 4 Spanish 4 Norwegian 3 Portuguese 3 Danish 1 Finnish 1 Hungarian 1 Dutch 1 Polish 1
more ... less ...
Author
All
Fuest, Clemens 18 Fossen, Frank M. 17 Bach, Stefan 15 Riphahn, Regina T. 15 Büttner, Thiess 14 Kugler, Maurice 14 Kesselman, Jonathan R. 13 Siegloch, Sebastian 13 Karrenberg, Hanns 12 Kugler, Adriana D. 12 Peichl, Andreas 12 Broer, Michael 11 Koskela, Erkki 11 Breda, Thomas 10 Goerke, Laszlo 10 Schemmel, Lothar 10 Anderson, Patricia M. 9 Benzarti, Youssef 9 Harju, Jarkko 9 Meyer, Bruce D. 9 Riedel, Nadine 9 Zwick, Markus 9 Homburg, Stefan 8 Maiterth, Ralf 8 Saez, Emmanuel 8 Suárez Serrato, Juan Carlos 8 Burda, Michael C. 7 Collischon, Matthias 7 Kolm, Ann-Sofie 7 Weder, Mark 7 Zidar, Owen M. 7 Beach, Charles M. 6 Bozio, Antoine 6 Brähler, Gernot 6 Casamatta, Georges 6 Cygan-Rehm, Kamila 6 Guo, Audrey 6 Hamermesh, Daniel S. 6 Hechtner, Frank 6 Hundsdoerfer, Jochen 6
more ... less ...
Institution
All
National Bureau of Economic Research 16 Institut Finanzen und Steuern 6 Deutsches Wissenschaftliches Institut der Steuerberater 5 Deutsches Wissenschaftliches Steuerinstitut der Steuerberater 4 Deutsches Wissenschaftliches Steuerinstitut der Steuerbevollmächtigten 4 Wirtschaftsrat der CDU 4 Deutschland / Statistisches Bundesamt 3 Springer Fachmedien Wiesbaden 3 Stiftung Marktwirtschaft / Kronberger Kreis 3 Verlag Dr. Kovač 3 Bund der Steuerzahler / Karl-Bräuer-Institut 2 Bundesverband der Deutschen Industrie 2 DIW Berlin (Deutsches Institut für Wirtschaftsforschung) 2 Deutscher Industrie- und Handelstag 2 Deutsches Wissenschaftliches Steuerinstitut der Steuerberater und Steuerbevollmächtigten 2 Deutschland <Bundesrepublik> / Statistisches Bundesamt 2 Fachverlag für Wirtschafts- und Steuerrecht Schäffer <Stuttgart> 2 RP Richter & Partner <München> 2 Sonderforschung ökonomische und juristische Institutionenanalyse (SOFIA) e.V. 2 Österreich 2 Australien / Bureau of Statistics 1 Berlin 1 Berlin / Statistisches Landesamt 1 Bund Deutscher Steuerbeamten 1 Bund der Steuerzahler 1 Canadian Tax Foundation 1 Centre d'Économie et Sociologie appliquées à l'Agriculture et aux Espaces Ruraux (CESAER), Département Sciences Sociales, Agriculture et Alimentation, Espace et Environnement (SAE2) 1 Centre for Economic Research <Dublin> 1 Centre of Policy Studies 1 Confederation of British Industry 1 Conference Pension Policy Harmonization in an Integrating Europe <2001, Moncalieri> 1 DIIR - Deutsches Institut für Interne Revision / Arbeitskreis "Revision Personalmanagement und Interne Dienstleistungen" 1 Deloitte & Touche Wirtschaftsprüfungsgesellschaft 1 Delta Erre SpA <Padua> 1 Deutsche Steuer-Gewerkschaft 1 Deutscher Gewerkschaftsbund 1 Deutscher Industrie- und Handelstag <Bonn> 1 Deutscher Städtetag 1 Deutsches Steuerinstitut 1 Deutsches Steuerinstitut <Bonn> 1
more ... less ...
Published in...
All
Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 34 Discussion paper series / IZA 22 Journal of public economics 20 NBER working paper series 16 CESifo working papers 15 NBER Working Paper 15 Betriebs-Berater : BB 14 Europäische Hochschulschriften / 5 14 International tax and public finance 14 Working paper / National Bureau of Economic Research, Inc. 12 Der Betrieb 11 IZA Discussion Paper 11 Zeitschrift für Kommunalfinanzen : ZKF ; Haushalt, Kostenrechnung, Steuern, Gebühren, Beiträge, Entgelte, Kredite, Zahlungsverkehr, Vollstreckung 11 Institut Finanzen und Steuern : ifst 9 Working paper 9 CESifo Working Paper Series 8 FinanzArchiv : European journal of public finance 7 SpringerLink / Bücher 7 Discussion paper / University of British Columbia, Department of Economics 6 Discussion papers / Deutsches Institut für Wirtschaftsforschung 6 Institut Finanzen und Steuern 6 Jahrbücher für Nationalökonomie und Statistik 6 Reform der Gemeindesteuern : zwischen kommunaler Finanznot und internationalem Steuerwettbewerb ; [Dokumentation einer Tagung der Evangelischen Akademie Loccum vom 12. bis 14. Oktober 2005] 6 ZEW discussion papers 6 Discussion paper 5 Discussion paper / Centre for Economic Policy Research 5 Grundkurs des Steuerrechts 5 Kommunale Steuer-Zeitschrift : Zeitschrift für das gesamte Gemeindeabgabenwesen ; KStZ 5 Steuern und Bilanzen : STuB ; Zeitschrift für das Steuerrecht und die Rechnungslegung der Unternehmen 5 Canadian tax journal 4 DIW Wochenbericht 4 Discussion papers / Department of Economics, University of Helsinki 4 Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre 4 Economia : journal of the Latin American and Caribbean Economic Association 4 Economics letters 4 Forschungsreihe Rechnungslegung und Steuern 4 Ifo-Schnelldienst 4 Labour economics : official journal of the European Association of Labour Economists 4 Leasing : Wissenschaft & Praxis 4 National tax journal 4
more ... less ...
Source
All
ECONIS (ZBW) 1,058 USB Cologne (EcoSocSci) 38 RePEc 16 EconStor 11 Other ZBW resources 2
Showing 1 - 50 of 1,125
Cover Image
Labor demand responses to payroll taxes in an economy with wage rigidity: evidence from Colombia by: Oscar Becerra, Leonardo Fabio Morales
Becerra, Oscar; Morales, Leonardo Fabio - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015326113
Saved in:
Cover Image
Payroll tax reductions on low wages and minimum wage in France
Albertini, Julien; Poirier, Arthur; Terriau, Anthony - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015331132
Saved in:
Cover Image
Minijobs as stepping stones to regular employment : overall trends and the role of Midijob reforms
Collischon, Matthias; Herget, Anna; Riphahn, Regina T. - In: Journal for labour market research 58 (2024) 1, pp. 1-18
Minijobs are subsidized small jobs below a fixed earnings threshold. Since a reform in 2003, they are viewed as stepping stones to the first labor market. However, the Minijob subsidy generates a 'Minijob trap' that causes vast bunching at the Minijob earnings threshold. Therefore, Midijobs were...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015175775
Saved in:
Cover Image
Phasing out payroll tax subsidies
Herget, Anna; Riphahn, Regina T. - 2024
Many countries subsidize low-income employments or small jobs. These subsidies and their phasing out can generate labor market frictions and distort incentives. The German Minijob program subsidizes low-income jobs. It generates a 'Minijob trap' with substantial bunching along the earnings...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015179219
Saved in:
Cover Image
New employer payroll taxes and entrepreneurship
Guo, Audrey; Wallskog, Melanie - 2024
How costly are taxes for young firms? In this paper, we demonstrate that even small payroll taxes significantly distort entry, growth, and hiring decisions. First, leveraging cross-sectional variation in the taxes faced by new employers, we find that higher taxes discourage new firms from hiring...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015156766
Saved in:
Cover Image
Phasing out payroll tax subsidies
Herget, Anna; Riphahn, Regina T. - 2024
Many countries subsidize low-income employments or small jobs. These subsidies and their phasing out can generate labor market frictions and distort incentives. The German Minijob program subsidizes low-income jobs. It generates a "Minijob trap" with substantial bunching along the earnings...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015163188
Saved in:
Cover Image
Financing universal health care : premiums or payroll taxes?
Fehr, Hans; Feldman, Maria - In: European economic review : EER 166 (2024), pp. 1-19
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015076305
Saved in:
Cover Image
Payroll tax incidence : evidence from unemployment insurance
Guo, Audrey - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015077371
Saved in:
Cover Image
Payroll tax, employment and labor market concentration
Baumgartner, Erick; Corbi, Raphael Bottura; Narita, Renata - 2024
How much employment can be generated by decreasing payroll taxes? We examine this question by exploring the staggered rollout of a large payroll tax reform in Brazil. Using administrative matched employer-employee data, we find an increase of 5 percent on employment due to both firm growth and...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015329694
Saved in:
Cover Image
Payroll tax reductions for minimum wage workers : relative labor cost or cash windfall effects?
Cottet, Sophie - 2024
This paper uses administrative employer-employee data to uncover the effects of a large payroll tax reduction for minimum-wage workers in France. Exploiting the change in labor costs both at the job level and at the firm level, I find that the policy spurred an additional 13 percentage points...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014521171
Saved in:
Cover Image
Tuition tensions : labour markets and education taxes
Marlow, Maxwell - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015080573
Saved in:
Cover Image
Tax competition effects of a minimum tax rate : empirical evidence from German municipalities
Büttner, Thiess; Poehnlein, Maximilian - In: Journal of public economics 236 (2024), pp. 1-27
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015075619
Saved in:
Cover Image
Equilibrium effects of payroll tax reductions and optimal policy design
Breda, Thomas; Haywood, Luke; Wang, Haomin - In: Labour economics : an international journal 91 (2024), pp. 1-27
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015187078
Saved in:
Cover Image
Norderfriedrichskoog! Tax Havens, Tax Competition and the Introduction of a Minimum Tax Rate
Boning, William; Klimsa, Drahomir; Slemrod, Joel; … - 2023
German municipalities levy local business taxes by choosing a tax rate to apply to local business income, where the tax base is defined uniformly at the national level. Before the federal government’s imposition of a minimum tax rate in 2004, some municipalities such as the tiny North Sea town...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014356524
Saved in:
Cover Image
Unbundling Social Security from the Payroll Tax
Ordower, Henry - 2023
To preserve social security as a welfare program primarily for older individuals and to ameliorate the distributional inequity of funding social security across income and wealth levels, this article recommends unbundling the benefit side of social security from its longstanding payroll tax...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014357485
Saved in:
Cover Image
Taxing the Gender Gap : Labor Market Effects of A Payroll Tax Cut for Women in Italy
Rubolino, Enrico - 2023
This paper studies the labor market effects of a large payroll tax cut for female hires in Italy. Starting in January 2013, the payroll tax rate paid by the employer for female hires was reduced by 50 percent for a period of 12 months for temporary jobs and 18 months for permanent jobs....
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014343931
Saved in:
Cover Image
Equilibrium Effects of Payroll Tax Reductions and Optimal Policy Design
Wang, Haomin; Breda, Thomas; Haywood, Luke - 2023
Recent empirical literature documents that targeted tax reductions or minimum wages can have unintended reallocation and spillover effects on workers not directly targeted by these policies. We quantify these effects using an equilibrium search-and-matching model estimated on French data before...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014345552
Saved in:
Cover Image
Dynamic Causal Forests, with an Application to Payroll Tax Incidence in Norway
Gavrilova, Evelina; Langørgen, Audun; Zoutman, Floris T. - 2023
This paper develops a machine-learning method that allows researchers to estimate heterogeneous treatment effects with panel data in a setting with many covariates. Our method, which we name the dynamic causal forest (DCF) method, extends the causal-forest method of Wager and Athey (2018) by...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014346998
Saved in:
Cover Image
Dynamic causal forests, with an application to payroll tax incidence in Norway
Gavrilova, Evelina; Langørgen, Audun; Zoutman, Floris T. - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014431302
Saved in:
Cover Image
Labour costs and the decision to hire the first employee
Cockx, Bart; Desiere, Sam - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014384074
Saved in:
Cover Image
Labour costs and the decision to hire the first employee
Cockx, Bart; Desiere, Sam - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014301372
Saved in:
Cover Image
Dynamic causal forests, with an application to payroll tax incidence in Norway
Gavrilova, Evelina; Langørgen, Audun; Zoutman, Floris T. - 2023
This paper develops a machine-learning method that allows researchers to estimate heterogeneous treatment effects with panel data in a setting with many covariates. Our method, which we name the dynamic causal forest (DCF) method, extends the causal-forest method of Wager and Athey (2018) by...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014307152
Saved in:
Cover Image
Labour costs and the decision to hire the first employee
Cockx, Bart; Desiere, Sam - 2023
Firms without paid employees account for up to 80% of all firms, but only a small minority ever hires. This paper investigates the relationship between labour costs and the decision to hire a first employee and become an employer. Leveraging a unique policy in Belgium that permanently reduced...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014278013
Saved in:
Cover Image
Labour costs and the decision to hire the first employee
Cockx, Bart; Desiere, Sam - 2023
Firms without paid employees account for up to 80% of all firms, but only a small minority ever hires. This paper investigates the relationship between labour costs and the decision to hire a first employee and become an employer. Leveraging a unique policy in Belgium that permanently reduced...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014280092
Saved in:
Cover Image
Financing Universal Health Care : Premiums or Payroll Taxes?
Fehr, Hans; Feldman, Maria - 2023
This paper presents an overlapping generations model where agents face labor-income and health risks in order to quantify the macroeconomic and welfare consequences of reform options for the German health care system. In addition to labor supply, consumption and savings, households also choose...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014261128
Saved in:
Cover Image
Labor Market Institutions and the Incidence of Payroll Taxation
Kim, Jinyoung; Kim, Seonghoon; Koh, Kanghyock - 2023
Despite unambiguous predictions of the canonical model of a competitive labor market, empirical studies on the labor market effects of payroll taxation provide conflicting evidence. Our meta-analysis shows that varying degrees of labor market competitiveness across places and time could be one...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014263020
Saved in:
Cover Image
Labour costs and the decision to hire the first employee
Cockx, Bart; Desiere, Sam - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014288137
Saved in:
Cover Image
Taxing the gender gap : labor market effects of a payroll tax cut for women in Italy
Rubolino, Enrico - 2023
This paper studies the labor market effects of a large payroll tax cut for female hires in Italy. Starting in January 2013, the payroll tax rate paid by the employer for female hires was reduced by 50 percent for a period of 12 months for temporary jobs and 18 months for permanent jobs....
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014333346
Saved in:
Cover Image
Do reduced labor costs increase employment among minimum wage workers? : evidence from a Swedish payroll tax cut
Daunfeldt, Sven-Olov; Gidehag, Anton; Westerberg, Hans … - 2023
We use a youth payroll tax cut in Sweden to investigate whether retail firms that were exposed to substantial labor cost savings increased employment of minimum wage workers more than firms that received smaller labor cost savings. Our dataset includes information on both contracted wages and...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014252466
Saved in:
Cover Image
Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms : Comment
Malgouyres, Clément; Mayer, Thierry; Mazet-Sonilhac, … - 2023
Suárez Serrato and Zidar (2016) identify state corporate tax incidence in a spatial equilibrium model with imperfectly mobile firms. Their identification argument rests on comparative-statics omitting a channel implied by their model: the link between common determinants of a location's...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014256416
Saved in:
Cover Image
Tax policies, informality, and real wage rigidities
García, Andrés; Jaramillo, Fernando; Salazar, Marlon - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014305195
Saved in:
Cover Image
Payroll Tax Incidence : Evidence from Unemployment Insurance
Guo, Audrey - 2023
Economic models assume that payroll tax burdens fall fully on workers, but where does tax incidence fall when taxes are firm-specific and time-varying? Unemployment insurance in the United States has the key feature of varying both across employers and over time, creating the potential for labor...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014349738
Saved in:
Cover Image
Using Payroll Taxes as a Redistribution Tool
Bozio, Antoine; Breda, Thomas; Guillot, Malka - 2023
Payroll taxes are usually designed to fund social insurance and not to contribute directly to redistribution. Over the last fifty years, France has modified dramatically the schedule of payroll taxation, turning it into the most progressive part of its tax system. Using administrative data and...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014259431
Saved in:
Cover Image
Equilibrium Effects of Payroll Tax Reductions and Optimal Policy Design
Breda, Thomas; Haywood, Luke; Wang, Haomin - 2022
Recent empirical literature documents that targeted tax reductions or minimum wages can have unintended reallocation and spillover effects on workers not directly targeted by these policies. We quantify these effects using an equilibrium search-and-matching model estimated on French data before...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014237688
Saved in:
Cover Image
Behavioral Responses to Payroll Tax : Evidence from China
YAN, WEIBO; Gao, Sihan - 2022
Developing countries collect not only a far lower share of GDP in taxes, but also less payroll tax than rich countries. This paper explores behavioral responses to payroll tax by evaluating the 2006 pension reform that subtracted 3% of employees’ Defined Contribution account in China. First,...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014239359
Saved in:
Cover Image
The Incidence of Payroll Taxation : Evidence from Chile
Gruber, Jonathan - 2022
Despite the growing reliance on payroll taxation worldwide, there is limited evidence on the incidence of payroll taxes. I provide new evidence by examining the experience of Chile before and after the privatization of its Social Security system. This policy change led to a sharp exogenous...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013323560
Saved in:
Cover Image
Taxing the Gender Gap : Labor Market Effects of a Payroll Tax Cut for Women in Italy
Rubolino, Enrico - 2022
This paper studies the labor market effects of a large employer-borne payroll tax cut for unemployed women, introduced in Italy since 2013. I combine social security data with several empirical approaches, leveraging the time-limited application of the tax scheme and discontinuities in...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013293026
Saved in:
Cover Image
Can Payroll Tax Cuts Help Firms During Recessions?
Benzarti, Youssef; Harju, Jarkko - 2022
This paper estimates the effect of payroll tax cuts on firm activity during economic downturns. We use two regional payroll tax cuts in Finland as well as the onset of the Great Recession to estimate the effect of the recession on firms treated by the payroll tax cuts compared to a similar...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013306684
Saved in:
Cover Image
Firm heterogeneity and the impact of payroll taxes
Bíró, Anikó; Branyiczki, Réka; Lindner, Attila; … - 2022
We study the impact of a large payroll tax cut for older workers in Hungary. Motivated by the predictions of a standard equilibrium job search model, we examine the heterogeneous impact of the policy. Employment increases most at low-productivity firms offering low-wage jobs, which tend to hire...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013471334
Saved in:
Cover Image
Equilibrium effects of payroll tax reductions and optimal policy design
Breda, Thomas; Haywood, Luke; Wang, Haomin - 2022
Recent empirical literature documents that targeted tax reductions or minimum wages can have unintended reallocation and spillover effects on workers not directly targeted by these policies. We quantify these effects using an equilibrium search-and-matching model estimated on French data before...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013471461
Saved in:
Cover Image
Payroll tax, employment and labor market concentration
Baumgartner, Erick; Corbi, Raphael Bottura; Narita, Renata - 2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013204514
Saved in:
Cover Image
Taxing the gender gap : labor market effects of a payroll tax cut for women in Italy
Rubolino, Enrico - 2022
This paper studies the labor market effects of a large employer-borne payroll tax cut for unemployed women, introduced in Italy since 2013. I combine social security data with several empirical approaches, leveraging the time-limited application of the tax scheme and discontinuities in...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013171093
Saved in:
Cover Image
Taxing the gender gap : labor market effects of a payroll tax cut for women in Italy
Rubolino, Enrico - 2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013093056
Saved in:
Cover Image
Firm heterogeneity and the impact of payroll taxes
Bíró, Anikó; Lindner, Attila; Prinz, Daniel; … - 2022
We study the impact of a large payroll tax cut for older workers in Hungary. Motivated by the predictions of a standard equilibrium job search model, we examine the heterogeneous impact of the policy. Employment increases most at low-productivity firms offering low-wage jobs, which tend to hire...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014452446
Saved in:
Cover Image
Handbuch der Steuerveranlagungen : Einkommensteuer, Körperschaftsteuer, Gewerbesteuer, Umsatzsteuer
Deutsches Steuerinstitut; Deutsches Wissenschaftliches …; … - Berlin : Verl. d. Wiss. Inst. d. Steuerberater; … - 1964(1965)-2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10000349872
Saved in:
Cover Image
Veranlagungshandbuch Gewerbesteuer : ... ; Gewerbesteuergesetz mit Gewerbesteuer-Durchführungsverordnung und Gewerbesteuer-Richtlinien in den für ... geltenden Fassungen
Düsseldorf : IDW-Verl. - Aufl. 54.2004(2005)-73. Auflage (2023)
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10002703999
Saved in:
Cover Image
Who benefits from state corporate tax cuts? : a local labor market approach with heterogeneous firms : further results
Suárez Serrato, Juan Carlos; Zidar, Owen M. - In: AEA papers and proceedings 114 (2024), pp. 358-363
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015325285
Saved in:
Cover Image
Sudden Stops and optimal policy in a two-agent economy
Biljanovska, Nina; Vardoulakis, Alexandros P. - In: Journal of international economics 148 (2024), pp. 1-15
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015094992
Saved in:
Cover Image
Betriebliche Zuordnung von Kapitalgesellschaftsanteilen im deutschen nationalen und internationalen Ertragsteuerrecht
Ungemach, Markus - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014637308
Saved in:
Cover Image
Grundlagen der Besteuerung, Ertragsteuern
Schneeloch, Dieter; Meyering, Stephan; Patek, Guido; … - 2024 - 8., vollständig überarbeitete Auflage
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014531981
Saved in:
  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9
  • 10
  • 11
  • Next
  • Last
A service of the
zbw
  • Sitemap
  • Plain language
  • Accessibility
  • Contact us
  • Imprint
  • Privacy

Loading...