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Book-tax conformity and reporting behavior : a quasi-experiment

Evers, Maria Theresia; Meier, Ina; Nicolay, Katharina - 2016

We examine how a comprehensive change in book-tax conformity affects firms' reporting behavior. To this end, we exploit a Reform Act as a quasi-natural experiment which implied a decrease in book-tax conformity in Germany in 2010. In particular, this reform allows firms to exercise tax...

Persistent link: https://www.econbiz.de/10011419359

The effective tax burden of companies and on highly skilled manpower : tax policy strategies in a globalized economy

Elschner, Christina; Lammersen, Lothar; Overesch, Michael; … - 2005

Company taxes and taxes on highly skilled labour both influence the attractiveness of a particular region as a location for investment. We measure the effective tax burden on capital investment and on highly qualified labour in 33 locations across Europe and the United States. We then correlate...

Persistent link: https://www.econbiz.de/10002821875

Einige Wirkungen von steuerlichen Umfinanzierungsmaßnahmen in einem makroökonometrischen Ungleichgewichtsmodell für die westdeutsche Volkswirtschaft

Franz, Wolfgang; Göggelmann, Klaus; Winker, Peter - 1997

Gegenstand dieses Beitrags ist eine quantitativ orientierte Diskussion einiger Wirkungen einer Umstrukturierung des Steuersystems anhand der neuesten und wesentlich erweiterten Version des Konstanzer aggregierten Ungleichgewichtsmodells für die westdeutsche Volkswirtschaft für den Zeitraum von...

Persistent link: https://www.econbiz.de/10011440908

Steuerpolitik in Deutschland : eine Halbzeitbilanz der aktuellen Legislaturperiode im Kontext europäischer Entwicklungen

Bräutigam, Rainer; Spengel, Christoph - 2015

Ländern werden die steuerlichen Standortbedingungen für Unternehmen in Deutschland zusehends unattraktiver. …Seit der Unternehmensteuerreform 2008/2009 haben sich die steuerlichen Rahmenbedingungen in Deutschland im Grundsatz … der EU zeigt erste Konsequenzen des steuerlichen Stillstands in Deutschland auf. Im Vergleich zu anderen europäischen …

Persistent link: https://www.econbiz.de/10011339802

Empirical macromodels under test : a comparative simulation study of the employment effects of a revenue neutral cut in social security contributions

Buscher, Herbert S.; Buslei, Hermann; Göggelmann, Klaus; … - 1998 - Preliminary version

In the paper we simulate a revenue-neutral cut in the social security contribution rate using five different types of macro- / microeconomic models, namely two models based on time-series data where the labour market is modelled basically demand oriented, two models of the class of computable...

Persistent link: https://www.econbiz.de/10011442295

Taxation and unemployment : an applied general equilibrium approach for Germany

Böhringer, Christoph (contributor); … - 2002

Persistent link: https://www.econbiz.de/10001701741

Intergovernmental grants and public input provision : theory and evidence from Germany

Hauptmeier, Sebastian (contributor) - 2007

This paper uses a simple model of fiscal competition between local jurisdictions to analyse the impact of intergovernmental grants on the composition of public spending. We find that a higher degree of redistribution within a system of ʺfiscal equalisationʺ coincides with a smaller overall...

Persistent link: https://www.econbiz.de/10003412064

A note on the calculation of firm-specific and skill-specific labor costs from firm-Ievel data

Kaiser, Ulrich - 2000

Virtually all empirical firm-level studies on the demand for labor do not include labor cost in the econometric specification. This is due to the fact that business and innovation survey data usually lack information on labor cost. This paper shows how reliable skill-specific and firm-specific...

Persistent link: https://www.econbiz.de/10011449280

Environmental innovation and employment dynamics in different technology fields : an analysis based on the German community innovation survey 2009

Horbach, Jens; Rennings, Klaus - 2012

The employment effects of environmental technologies are in the focus of politicians but there are only few studies analyzing these effects for different environmental innovation fields. We use the 2009 wave of the German part of the Community Innovation Panel (CIS) allowing for such an analysis...

Persistent link: https://www.econbiz.de/10009509723

Why pay seniority wages?

Zwick, Thomas (contributor) - 2009

This paper characterises establishments that pay higher seniority wages than their competitors. It tests whether seniority wages are paid on the basis of agency, human capital or efficiency wage considerations. A representative linked employeremployee panel and an innovative two-step estimation...

Persistent link: https://www.econbiz.de/10003806190