This study compares incentive effects of various tax depreciation methods currently adopted in European transition economies. In these countries straight-line, geometric-degressive and accelerated depreciation measures are quite popular in combination with different corporate tax rates. Their...

Several empirical minimum wage studies have recently been published that simulate employment effects of a federal minimum wage in Germany. We disentangle various factors that explain the variation in previous simulation results. Based on data from the German Socio-Economic Panel and the newly...

On May 5, 2014 Governor Martin O' Malley signed into law legislation to raise the minimum in the State of Maryland to $10.10 an hour. The manner in which Baltimore City and Howard County confront, adapt to or take advantage of the new law can only be understood within the context of their...