Empirical evidence on the degree of business-tax shifting to employees via the wage level is highly controversial and rare. It remains open to which extent the tax burden is shifted, whether there are differences for tax increases and decreases, or whether there exists some treatment...

Im Beitrag wird die Grundgesamtheit der in der Beschäftigten-Historik des IAB erfassten Betriebe zur Analyse der Beschäftigungsdynamik in Betrieben unterschiedlicher Größe verwendet. Damit werden erstmals alle Sektoren der Wirtschaft in einer derartigen Analyse abgedeckt. Die Ergebnisse...

We identify the causal effect of compulsory military service on conscripts’ subse-quent labour-market outcomes by exploiting the regression-discontinuity design of the military draft in Germany during the 1950s. Unbiased estimates of military ser-vice on lifetime earnings, wages, and...

Empirical evidence on the degree of business-tax shifting is rare. It remains open to which extent the tax burden is shifted, whether there are differences for tax increases and decreases, or whether there exists some treatment heterogeneity. Using a large administrative panel data set, we...