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Year of publication
Subject
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Gewerbesteuer 1,031 Local business tax 1,031 Deutschland 425 Germany 422 Theorie 218 Theory 218 Steuerreform 175 Tax reform 175 Sozialversicherungsbeitrag 156 Social security contribution 155 Steuerwirkung 154 Tax effects 148 Einkommensteuer 111 Income tax 111 Corporate taxation 110 Unternehmensbesteuerung 110 Körperschaftsteuer 105 Gemeindesteuer 104 Corporate income tax 103 Local tax 102 Beschäftigungseffekt 99 Employment effect 99 Steuerinzidenz 86 Tax incidence 85 Estimation 64 Lohnsteuer 64 Schätzung 64 Wage tax 64 Arbeitskosten 63 Labour costs 62 Gemeindefinanzen 58 Arbeitsmarkt 55 Local government finance 55 Arbeitslosenversicherung 54 Lohn 54 Unemployment insurance 54 Labor market 53 Wages 53 Steuerwettbewerb 50 Tax competition 50
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Online availability
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Free 342 Undetermined 99 CC license 3
Type of publication
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Book / Working Paper 586 Article 424 Journal 21
Subcategories
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Article in journal 338 Working paper 238 Book section 70 Government document 23 Textbook 22 Law 15 Statistics 15 Proceedings 13 Handbook 8 Literature review 7 Report 5 Guidebook 3
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Language
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English 620 German 369 French 23 Swedish 5 Spanish 4 Italian 3 Norwegian 3 Portuguese 3 Danish 1 Finnish 1 Hungarian 1 Dutch 1 Polish 1
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Author
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Fuest, Clemens 16 Kugler, Maurice 15 Riphahn, Regina T. 15 Büttner, Thiess 14 Kesselman, Jonathan R. 13 Kugler, Adriana D. 13 Peichl, Andreas 13 Siegloch, Sebastian 13 Benzarti, Youssef 11 Broer, Michael 11 Harju, Jarkko 11 Koskela, Erkki 11 Breda, Thomas 10 Desiere, Sam 10 Goerke, Laszlo 10 Karrenberg, Hanns 10 Anderson, Patricia M. 9 Meyer, Bruce D. 9 Riedel, Nadine 9 Zwick, Markus 9 Burda, Michael C. 8 Casamatta, Georges 8 Guo, Audrey 8 Maiterth, Ralf 8 Saez, Emmanuel 8 Schemmel, Lothar 8 Weder, Mark 8 Bach, Stefan 7 Brähler, Gernot 7 Cockx, Bart 7 Collischon, Matthias 7 Kolm, Ann-Sofie 7 Suárez Serrato, Juan Carlos 7 Beach, Charles M. 6 Bozio, Antoine 6 Cygan-Rehm, Kamila 6 Fossen, Frank M. 6 Hamermesh, Daniel S. 6 Hechtner, Frank 6 Hundsdoerfer, Jochen 6
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Institution
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National Bureau of Economic Research 16 Institut Finanzen und Steuern 8 Wirtschaftsrat der CDU 4 Deutsches Wissenschaftliches Institut der Steuerberater 3 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 Deutsches Wissenschaftliches Steuerinstitut der Steuerberater 2 Deutsches Wissenschaftliches Steuerinstitut der Steuerbevollmächtigten 2 Fachverlag für Wirtschafts- und Steuerrecht Schäffer <Stuttgart> 2 OECD 2 RP Richter & Partner <München> 2 Sonderforschung ökonomische und juristische Institutionenanalyse (SOFIA) e.V. 2 Australien / Bureau of Statistics 1 Berlin 1 Berlin / Statistisches Landesamt 1 Canadian Tax Foundation 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 Städtetag 1 Deutsches Steuerinstitut 1 Deutsches Wissenschaftliches Steuerinstitut der Steuerberater und Steuerbevollmächtigten 1 Deutschland 1 Deutschland <Bundesrepublik> 1 Deutschland <Bundesrepublik> / Statistisches Bundesamt 1 Dänemark / Skattelovrådet 1 Economic and Social Research Institute 1 Fachinstitut der Steuerberater 1 Flick Gocke Schaumburg 1 Forschungsinstitut zur Zukunft der Arbeit 1
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Published in...
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Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 34 Discussion paper series 27 Journal of public economics 23 NBER working paper series 16 CESifo working papers 15 NBER Working Paper 15 Betriebs-Berater : BB 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 10 Working paper 10 Europäische Hochschulschriften / 5 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 Reform der Gemeindesteuern : zwischen kommunaler Finanznot und internationalem Steuerwettbewerb ; [Dokumentation einer Tagung der Evangelischen Akademie Loccum vom 12. bis 14. Oktober 2005] 6 The American economic review 6 Discussion paper 5 Discussion paper / Centre for Economic Policy Research 5 Jahrbücher für Nationalökonomie und Statistik 5 Kommunale Steuer-Zeitschrift : Zeitschrift für das gesamte Gemeindeabgabenwesen ; KStZ 5 National tax journal 5 Public finance quarterly : PFQ 5 Steuern und Bilanzen : STuB ; Zeitschrift für das Steuerrecht und die Rechnungslegung der Unternehmen 5 Canadian tax journal 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 Grundkurs des Steuerrechts 4 Ifo-Schnelldienst 4 Institut Finanzen und Steuern 4 Labour economics : official journal of the European Association of Labour Economists 4 Leasing : Wissenschaft & Praxis 4
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Source
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ECONIS (ZBW) 1,031
Showing 1 - 50 of 830
 
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Who bears the burden of payroll taxes at the top?
Schreiner, Ragnhild; Torsvik, Gaute; Yndesdal, Gjermund … - 2026
This paper estimates the incidence of a Norwegian payroll tax reform that introduced a five-percentage point surcharge on employer payroll taxes for earnings above a specified threshold. We find no evidence that the surcharge was shifted onto high-income workers, despite these workers becoming...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015654749
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Permanent exemption from payroll taxes : the role of hiring frictions
Desiere, Sam; Oikonomou, Rigas; Toniolo, Tiziano; Van … - 2026
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Permanent exemption from payroll taxes : the role of hiring frictions
Desiere, Sam; Oikonomou, Rigas; Toniolo, Tiziano; Van … - 2026
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Permanent exemption from payroll taxes : the role of hiring frictions
Desiere, Sam; Oikonomou, Rigas; Toniolo, Tiziano; Van … - 2026
Book / Working Paper
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Are senior workers overpriced? : evidence from an age-differentiated payroll tax in Norway
Holden, Steinar; Markussen, Simen; Røed, Knut - 2026
Differentiation of the employer-borne payroll tax may be a tool to raise employment for groups whose wage entitlements are set above market clearing levels - e.g., through collective bargaining, minimum wage legislation or implicit contracts. We provide an empirical evaluation of a reform in...
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Policy thresholds as growth barriers : theory and evidence from a payroll tax notch
Jysmä, Sami; Benzarti, Youssef; Harju, Jarkko - 2026
Discrete policy thresholds are pervasive in tax and regulatory systems and can substantially distort behavior. We show that notches acting as barriers to mobility within a distribution generate distortions extending far beyond the threshold. The same mechanism biases conventional...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015674999
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Policy thresholds as growth barriers : theory and evidence from a payroll tax notch
Jysmä, Sami; Benzarti, Youssef; Harju, Jarkko - 2026
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Are agglomeration rents taxable in developing economies? : evidence from Colombia
López Rodríguez, Jesús; Ortiz-Muñóz, Jubelly Marcela; … - 2026
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015652603
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Payroll tax, employment and labor market concentration
Baumgartner, Erick; Corbi, Raphael Bottura; Narita, Renata - 2026
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...
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Payroll tax, employment and labor market concentration
Baumgartner, Erick; Corbi, Raphael Bottura; Narita, Renata - 2024
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Payroll tax, employment and labor market concentration
Baumgartner, Erick; Corbi, Raphael Bottura; Narita, Renata - 2022
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The (in)effectiveness of targeted payroll tax reductions
Fenizia, Alessandra; Li, Nicholas; Citino, Luca - 2025
This paper studies the cost-effectiveness of targeted payroll taxes for stimulating labor demand. It uses rich administrative data to study the effects of an Italian reform that raised social security contributions for apprenticeship contracts but granted a substantial discount for firms with 9...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015486014
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Payroll tax reductions on low wages and minimum wage in France
Albertini, Julien; Poirier, Arthur; Terriau, Anthony - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015331132
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Labor demand responses to payroll taxes in an economy with wage rigidity: evidence from Colombia
Becerra, Oscar; Morales, Leonardo Fabio - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015326113
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Rethinking corporate tax incidence : the role of firms, workers, and landowners
Gstrein, David; Neumeier, Florian; Peichl, Andreas; … - 2025
The question of who ultimately bears the burden of corporate income tax is central to tax policy, with implications for both fairness and efficiency. Previous evidence for Germany suggested that workers absorb a large share through lower wages, raising concerns about the distributional...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015484351
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Tuition tensions : labour markets and education taxes
Marlow, Maxwell - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015080573
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Tax competition effects of a minimum tax rate : empirical evidence from German municipalities
Büttner, Thiess; Poehnlein, Maximilian - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015075619
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Payroll tax incidence : evidence from unemployment insurance
Guo, Audrey - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015562330
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Payroll tax incidence : evidence from unemployment insurance
Guo, Audrey - 2024
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Payroll Tax Incidence : Evidence from Unemployment Insurance
Guo, Audrey - 2023
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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...
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Payroll tax reductions for minimum wage workers : relative labor cost or cash windfall effects?
Cottet, Sophie - 2020
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New employer payroll taxes and entrepreneurship
Guo, Audrey; Wallskog, Melanie - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015563018
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New employer payroll taxes and entrepreneurship
Guo, Audrey; Wallskog, Melanie - 2024
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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://ebvufind01.dmz1.zbw.eu/10015163188
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Phasing out payroll tax subsidies
Herget, Anna; Riphahn, Regina T. - 2024
Book / Working Paper
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Equilibrium effects of payroll tax reductions and optimal policy design
Breda, Thomas; Haywood, Luke; Wang, Haomin - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015187078
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Equilibrium effects of payroll tax reductions and optimal policy design
Breda, Thomas; Haywood, Luke; Wang, Haomin - 2022
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Equilibrium Effects of Payroll Tax Reductions and Optimal Policy Design
Breda, Thomas; Haywood, Luke; Wang, Haomin - 2022
Book / Working Paper
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Minijobs as stepping stones to regular employment : overall trends and the role of Midijob reforms
Collischon, Matthias; Herget, Anna; Riphahn, Regina T. - 2024
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...
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Financing universal health care : premiums or payroll taxes?
Fehr, Hans; Feldman, Maria - 2024
This paper presents a stochastic overlapping generations model with endogenous health investment to study the transition from the existing hybrid health insurance system in Germany towards a uniform system, financed by either funded or unfunded premiums or payroll taxes. Our simulation results...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015076305
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Financing Universal Health Care : Premiums or Payroll Taxes?
Fehr, Hans; Feldman, Maria - 2023
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Financing universal health care : premiums or payroll taxes?
Fehr, Hans; Feldman, Maria - 2021
Book / Working Paper
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Reform der Gewerbesteuer - eine ökonomische Perspektive
Beznoska, Martin; Hentze, Tobias; Kauder, Björn - 2026
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015626612
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Evaluating R&D payroll tax subsidies : impacts on high-skill employment
Stavlöt, Ulrika; Svensson, Roger - 2026
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015638082
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Taxing labor : firm R&D, automation and the labor share
Ku, Hyejin; Schönberg, Uta; Schreiner, Ragnhild - 2026
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015669222
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Who benefits from state corporate tax cuts? : a local labor markets approach with heterogeneous firms: comment
Malgouyres, Clément; Mayer, Thierry; Mazet-Sonilhac, … - 2021
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...
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Who benefits from state corporate tax cuts? : a local labor markets approach with heterogeneous firms : comment
Malgouyres, Clément; Mayer, Thierry; Mazet-Sonilhac, … - 2020
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Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms : Comment
Malgouyres, Clément; Mayer, Thierry; Mazet-Sonilhac, … - 2023
Book / Working Paper
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Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms : Comment
Malgouyres, Clément; Mayer, Thierry; Mazet-Sonilhac, … - 2021
Book / Working Paper
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Using payroll taxes as a redistribution tool
Bozio, Antoine; Breda, Thomas; Guillot, Malka - 2023
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014465160
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Using Payroll Taxes as a Redistribution Tool
Bozio, Antoine; Breda, Thomas; Guillot, Malka - 2023
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Labor market institutions and the incidence of payroll taxation
Kim, Jinyoung; Kim, Seonghoon; Koh, Kanghyock - 2022
Persistent link: https://ebvufind01.dmz1.zbw.eu/10013284083
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Labor market institutions and the incidence of payroll taxation
Kim, Jinyoung; Kim, Seonghoon; Koh, Kanghyock - 2021
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Labor Market Institutions and the Incidence of Payroll Taxation
Kim, Jinyoung; Kim, Seonghoon; Koh, Kanghyock - 2023
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Dynamic causal forests, with an application to payroll tax incidence in Norway
Gavrilova, Evelina; Langørgen, Audun; Zoutman, Floris T. - 2023
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014431302
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Dynamic causal forests, with an application to payroll tax incidence in Norway
Gavrilova, Evelina; Langørgen, Audun; Zoutman, Floris T. - 2023
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Dynamic Causal Forests, with an Application to Payroll Tax Incidence in Norway
Gavrilova, Evelina; Langørgen, Audun; Zoutman, Floris T. - 2023
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Dynamic Causal Forests, with an Application to Payroll Tax Incidence in Norway
Gavrilova, Evelina; Langørgen, Audun; Zoutman, Floris T. - 2023
Book / Working Paper
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Norderfriedrichskoog! Tax Havens, Tax Competition and the Introduction of a Minimum Tax Rate
Boning, William C.; 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...
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Norderfriedrichskoog! Tax Havens, Tax Competition and the Introduction of a Minimum Tax Rate
Boning, William; Klimsa, Drahomir; Slemrod, Joel; … - 2023
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Tax policies, informality, and real wage rigidities
García, Andrés; Jaramillo, Fernando; Salazar, Marlon - 2023
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014305195
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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....
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Taxing the gender gap : labor market effects of a payroll tax cut for women in Italy
Rubolino, Enrico - 2022
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Taxing the gender gap : labor market effects of a payroll tax cut for women in Italy
Rubolino, Enrico - 2022
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Taxing the Gender Gap : Labor Market Effects of A Payroll Tax Cut for Women in Italy
Rubolino, Enrico - 2023
Book / Working Paper
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Taxing the Gender Gap : Labor Market Effects of a Payroll Tax Cut for Women in Italy
Rubolino, Enrico - 2022
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Taxing the Gender Gap : Labor Market Effects of a Payroll Tax Cut for Women in Italy
Rubolino, Enrico - 2021
Book / Working Paper
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Labour costs and the decision to hire the first employee
Cockx, Bart; Desiere, Sam - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015580324
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Labour costs and the decision to hire the first employee
Cockx, Bart; Desiere, Sam - 2023
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Labour costs and the decision to hire the first employee
Cockx, Bart; Desiere, Sam - 2023
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Labour costs and the decision to hire the first employee
Cockx, Bart; Desiere, Sam - 2023
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Labour costs and the decision to hire the first employee
Cockx, Bart; Desiere, Sam - 2023
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Labour costs and the decision to hire the first employee
Cockx, Bart; Desiere, Sam - 2023
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Labour costs and the decision to hire the first employee
Cockx, Bart; Desiere, Sam - 2023
Book / Working Paper
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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://ebvufind01.dmz1.zbw.eu/10014252466
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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://ebvufind01.dmz1.zbw.eu/10014345552
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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://ebvufind01.dmz1.zbw.eu/10014357485
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How to improve small firms' payroll tax compliance? : evidence from a randomized field experiment
Doerrenberg, Philipp; Pfrang, Alina; Schmitz, Jan - 2023
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015550723
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How do business owners respond to a tax cut? : examining the 199A deduction for pass-through firms
Goodman, Lucas; Lim, Katherine; Sacerdote, Bruce; … - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015562504
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The relation between payroll and income tax avoidance
Marin, Michael J. - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015606623
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The incidence of payroll taxation : evidence from Chile
Gruber, Jonathan - 1995
Persistent link: https://ebvufind01.dmz1.zbw.eu/10013416780
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The Incidence of Payroll Taxation : Evidence from Chile
Gruber, Jonathan - 2022
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The Incidence of Payroll Taxation : Evidence from Chile
Gruber, Jonathan - 1995
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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...
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Firm heterogeneity and the impact of payroll taxes
Bíró, Anikó; Lindner, Attila; Prinz, Daniel; … - 2022
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Can payroll tax cuts help firms during recessions?
Benzarti, Youssef; Harju, Jarkko - 2021
Persistent link: https://ebvufind01.dmz1.zbw.eu/10012800534
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Can payroll tax cuts help firms during recessions?
Benzarti, Youssef; Harju, Jarkko - 2021
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Can payroll tax cuts help firms during recessions?
Benzarti, Youssef; Harju, Jarkko - 2021
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Can Payroll Tax Cuts Help Firms During Recessions?
Benzarti, Youssef; Harju, Jarkko - 2022
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Can Payroll Tax Cuts Help Firms During Recessions?
Benzarti, Youssef; Harju, Jarkko - 2021
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Can Payroll Tax Cuts Help Firms During Recessions?
Benzarti, Youssef - 2020
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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,...
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Sudden Stops and optimal policy in a two-agent economy
Biljanovska, Nina; Vardoulakis, Alexandros P. - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015094992
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The labor effects of R&D tax incentives : evidence from VC-backed startups
Chen, Jun; Hshieh, Shenje - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015357589
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German Profit Taxes
Freichel, Christoph - 2024 - 7th ed.
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015467785
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German profit taxes
Freichel, Christoph; Brähler, Gernot; Lösel, Christian; … - 2021 - 6th edition
Edition: 6th edition
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Betriebliche Zuordnung von Kapitalgesellschaftsanteilen im deutschen nationalen und internationalen Ertragsteuerrecht
Ungemach, Markus - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014637308
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The unusual French policy mix towards labour market inequalities
Bozio, Antoine - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014537451
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Handbuch der Steuerveranlagungen : Einkommensteuer, Körperschaftsteuer, Gewerbesteuer, Umsatzsteuer
Deutsches Steuerinstitut; Deutsches Wissenschaftliches …; … - Berlin : Verl. d. Wiss. Inst. d. Steuerberater; … - 1964(1965)-2023
Persistent link: https://ebvufind01.dmz1.zbw.eu/10000349872
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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://ebvufind01.dmz1.zbw.eu/10002703999
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Collecting system and payroll tax compliance : evidence from Chinese firm-level data
Tang, Jue; Feng, Jin - 2021
This paper quantifies the impacts of collecting system on social insurance contribution compliance, taking advantage of a reform around 2000 in China. Using firm-level data, we find that the actual contribution rate and the probability of participation were raised by 3% and 5 percentage points...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10013163829
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Income and Payroll Tax Policy and Labor Supply
Hausman, Jerry A. - 2021
This paper considers both theoretical quest ions and empirical measures of the effects of various policies of income and payroll taxation on labor supply. It emphasizes deadweight loss as the correct criterion of taxation evaluation, rather than merely output effects. Distributional issues are...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10013244123
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Income and Payroll Tax Policy and Labor Supply
Hausman, Jerry A. - 1980
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The Incidence of Payroll Taxation
Lobel, Felipe - 2021
I study a corporate tax reform in Brazil that reduces eligible firms’ payroll tax liability from an average of 31% to 12% of their total wage bill. The tax cut generates a 9.1% increase on employment and zero effect on wages. However, the reform deteriorates within firm wage inequality....
Persistent link: https://ebvufind01.dmz1.zbw.eu/10013226109
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