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Displaying results 1 to 23 of 23.

  1. Berliner Statistik
    L, IV, 13, Statistischer Bericht, Gewerbesteuer in Berlin
    Published: 2000-2006
    Publisher:  Statistisches Landesamt, Berlin

    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Potsdamer Straße
    Zsn 108791
    1995(2000); 1998(2005) - 2001(2006)
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    Deutsche Nationalbibliothek
    ZB 104365
    1995(2000); 1998(2005) - 2001(2006)
    Deutsche Nationalbibliothek
    DZb 80/476
    1995(2000); 1998(2005) - 2001(2006)
    Campusbibliothek Bergheim der Universität
    O II 1660 - L IV 13
    1995(2000) - 2001(2006)
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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Y 39240
    1995(2000)
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    Source: Staatsbibliothek zu Berlin
    Language: German
    Media type: Book
    Format: Print
    Other identifier:
    320.7
    Corporations / Congresses:
    Berlin (Verfasser)
    Subjects: Gewerbesteuer; Steuerstatistik; Berlin
    Scope: 30 cm
    Notes:

    Ersch. alle 3 Jahre

  2. The impact of differential payroll tax subsidies on minimum wage employment
    Published: 2000
    Publisher:  IZA, Bonn

    In this article, we study the impact of changes of total labor costs on employment of low-wage workers in France in a period, 1990 to 1998, that saw sudden and large changes in these costs. We use longitudinal data from the French Labor Force survey... more

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    KAP 11119
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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    W 1194 (219)
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    ifo Institut für Wirtschaftsforschung an der Universität München, Bibliothek
    98/464 B-219
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    In this article, we study the impact of changes of total labor costs on employment of low-wage workers in France in a period, 1990 to 1998, that saw sudden and large changes in these costs. We use longitudinal data from the French Labor Force survey ("enquête emploi") in order to understand the consequences of real decreases and real increases of the labor cost. We examine the transition probabilities from employment to non-employment and from non-employment to employment. In particular, we compare the transition probabilities of the workers that were directly affected by the changes ("between" workers) with the transition probabilities of workers closest in the wage distribution to those directly affected ("marginal" workers). In all years with an increasing minimum cost, the "between" group (or the treated using the vocabulary of controlled experiments) comprises all workers whose costs in year t lie between the old (year t) and the new (year t+1) minimum. In all years with a decreasing minimum, the "between" group comprises all workers whose costs in year t+1 lie between the present minimum cost (year t+1) and the old (year t) minimum cost. The results can be summarized as follows. Comparing years of increasing minimum cost and decreasing minimum cost, difference-in-difference estimates imply that an increase of 1% of the cost implies roughly an increase of 1.5% in the probability of transiting from employment to nonemployment for the treated workers, the resulting elasticity being 1.5. Second, results for the transitions from non-employment to employment are less clear-cut. Tax subsidies have a small and insignificant impact on entry from non-employment as well as on transitions within the wage distribution. Finally, we show that the "marginal" group constitutes a good control group. In addition, there is no obvious evidence of substitution between the "between" and "marginal" groups of workers, but there is some evidence of substitution between workers within the tax subsidy zone, with wages above those of the "marginal", and workers outside the subsidy zone.

     

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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    Series: Discussion paper series / Forschungsinstitut zur Zukunft der Arbeit ; 219
    Subjects: Niedriglohn; Arbeitskosten; Gewerbesteuer; Lohnsubvention; Frankreich
    Scope: 31 S, graph. Darst, 21 cm
  3. Unpaid payroll taxes
    billions in delinquent taxes and penalty assessments are owed ; hearing before the Subcommittee on Government Management, Informaiton, and Technology of the Committee on Government Reform, House of Representatives, One Hundred Sixth Congress, first session, August 2, 1999
    Published: 2000
    Publisher:  US Gov. Print. Off., Washington

    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    C 228792
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    Content information
    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Edition: [Elektronische Ressource]
    Subjects: Gewerbesteuer; Steuereinnahmen; Sozialversicherungsbeitrag; Finanzierung der Sozialversicherung; USA
    Scope: Online-Ressource, III, 86 p., text, ill
  4. Employment effects of labour taxation in an efficiency wage model with alternative budget constraints and time horizons
    Published: 2000
    Publisher:  IZA, Bonn

    In an efficiency wage economy with variable profits, a shift from payroll to employment taxes will reduce unemployment if the tax level is held constant at the initial wage. However, unemployment will rise if firms are constrained to zero profits in... more

    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    W 1194 (148)
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    Universität Konstanz, Kommunikations-, Informations-, Medienzentrum (KIM)
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    ifo Institut für Wirtschaftsforschung an der Universität München, Bibliothek
    98/464 B-148
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    In an efficiency wage economy with variable profits, a shift from payroll to employment taxes will reduce unemployment if the tax level is held constant at the initial wage. However, unemployment will rise if firms are constrained to zero profits in the long-run and if tax revenues are constant. This reversal of employment effects occurs because the shift in taxes reduces wages. This implies a budget deficit. Hence, taxes will have to be raised if revenues are held constant. If the firm's profits cannot change, the tax increase will cause some firms to close down and unemployment will rise. Thus, the predicted employment consequences of changes in the tax structure depend on assumptions about the time-horizon and budget constraint.

     

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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    RVK Categories: QV 000
    Series: Discussion paper series / Forschungsinstitut zur Zukunft der Arbeit ; 148
    Subjects: Gewerbesteuer; Lohnsteuer; Steuerwirkung; Effizienzlohn; Beschäftigungseffekt; Öffentlicher Haushalt; Theorie
    Scope: 9 S., graph. Darst.
  5. Allocating payroll tax revenue to personal retirement accounts to maintain social security benefits and the payroll tax rate
    Published: 2000
    Publisher:  NBER, Cambridge, Mass.

    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    W 1 (7767)
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    Series: NBER working paper series ; 7767
    Subjects: Rentenfinanzierung; Gesetzliche Rentenversicherung; Private Altersvorsorge; Sozialversicherungsbeitrag; Gewerbesteuer; Sparen; Theorie; USA; Individual retirement accounts; Social security taxes; Social security
    Scope: 21 S
    Notes:

    Internetausg.: papers.nber.org/papers/W7767.pdf - lizenzpflichtig

  6. The impact of differential payroll tax subsidies on minimum wage employment
    Published: 2000
    Publisher:  Univ., Dep. of Economics, Bristol

    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    W 347 (488)
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    Series: Discussion papers / University of Bristol, Department of Economics ; 488
    Subjects: Niedriglohn; Arbeitskosten; Gewerbesteuer; Lohnsubvention; Frankreich
    Scope: 30 S, graph. Darst
    Notes:

    Literaturverz. S. 26 - 27

  7. The significance of federal taxes as automatic stabilizers
    Published: 2000
    Publisher:  National Bureau of Economic Research, Cambridge, Mass.

    Niedersächsische Staats- und Universitätsbibliothek Göttingen
    1 : Z 121.5:7662
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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    W 1 (7662)
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    Series: NBER working paper series ; 7662
    Subjects: Automatischer Stabilisator; Einkommensteuer; Gewerbesteuer; Gesamtwirtschaftliche Nachfrage; Arbeitsangebot; USA
    Scope: 24, [7] S, graph. Darst
    Notes:

    Literaturverz. S. 22 - 24

    Internetausg.: papers.nber.org/papers/W7662.pdf - lizenzpflichtig

  8. Moduler les cotisations employeurs à l'assurance chômage
    les expériences de bonus-malus aux Etats-Unis
    Published: 2000

    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    W 659 (2000.16)
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    Source: Union catalogues
    Language: French
    Media type: Book
    Format: Print
    Series: Série des documents de travail du CREST ; 2000,16
    Subjects: Sozialversicherungsbeitrag; Entrepreneurship; Gewerbesteuer; Arbeitslosigkeit; Indexbindung; USA; Frankreich
    Scope: 58 S, graph. Darst
    Notes:

    Zsfassung in engl. Sprache u.d.T.: Indexing employer payroll taxes to unemployment

  9. The impact of differential payroll tax subsidies on minimum wage employment
    Published: 2000

    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    W 659 (2000.10)
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    Series: Série des documents de travail du CREST ; 2000,10
    Subjects: Niedriglohn; Arbeitskosten; Gewerbesteuer; Lohnsubvention; Frankreich
    Scope: 28 S, graph. Darst
    Notes:

    Zsfassung in franz. Sprache

  10. Entwicklung der Realsteuerhebesätze der Gemeinden mit 50000 und mehr Einwohnern
    im Jahr ... gegenüber ...
    Published: 1995-2010
    Publisher:  IFSt, Bonn

    Fachhochschule für Verwaltung und Dienstleistung, Bibliothek
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    Bundesministerium der Justiz BMJ, Bibliothek
    R20h.18
    1995/94(1995); 2009/08(2009)
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    UB
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    ff 0548
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    vorh. in: ZB 49885
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    ZA 91046
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    Niedersächsische Staats- und Universitätsbibliothek Göttingen
    2 : III A 80
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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    Z 11263
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    QL 020 K72
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    B IV c 31
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    Source: Staatsbibliothek zu Berlin
    Language: German
    Media type: Book
    Format: Print
    RVK Categories: QL 020 ; QL 000
    Subjects: Gewerbesteuer; Grundsteuer; Deutschland
  11. Gewerbesteuer in Hessen
    Ergebnisse der Gewerbesteuerstatistik
    Published: 2000-2000
    Publisher:  [Verlag nicht ermittelbar], Wiesbaden

    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Potsdamer Straße
    Zsn 108821
    1995(2000)
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    Z 2000 B 1632
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    1995(2000)
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Y 39145
    1995(2000)
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    Source: Staatsbibliothek zu Berlin
    Language: German
    Media type: Journal
    Format: Print
    ISSN: 1615-827X
    DDC Categories: 340; 360
    Subjects: Gewerbesteuer; Hessen
    Notes:

    Auch als "zugleich Statistischer Bericht LIV13" bez

    1971 - 1994 u. 1996 - 1997 nicht ersch.

  12. Statistische Berichte Niedersachsen
    L, II, 7, Realsteuervergleich : Realsteuern und kommunale Einkommensteuerbeteiligung
    Published: 1979-2002; anfangs
    Publisher:  NLS, Schriftenvertrieb, Hannover ; Niedersächsischen Landesverwaltungsamt, Statistik

    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Potsdamer Straße
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    UB
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    DZb 80/576
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    Lesesaal
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    Xf L II 00007
    [BESTAND][7121] 1946/49-1952 1970-2001; 2012-
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    Y 11692
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    Z 8384
    1995(1996)
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    Source: Staatsbibliothek zu Berlin
    Language: German
    Media type: Journal
    Format: Print
    ISSN: 1430-6123
    Corporations / Congresses:
    Niedersachsen (VerfasserIn)
    Subjects: Grundsteuer; Gewerbesteuer; Niedersachsen
    Scope: 30 cm
    Notes:

    Urh. bis 1990: Niedersächsisches Landesverwaltungsamt

    Ersch. jährl.

  13. Statistische Berichte / Statistisches Landesamt Schleswig-Holstein
    L, II, 7, Finanzen und Steuern, Realsteuervergleich in Schleswig-Holstein
    Published: 1973-2003
    Publisher:  Statistisches Landesamt Schleswig-Holstein, Kiel

    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Potsdamer Straße
    Zsn 15259;L
    1971(1973) - 1985(1986)
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    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Potsdamer Straße
    Zsn 66925
    1986(1987) - 2002(2003)
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    Deutsche Nationalbibliothek
    ZB 58331
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    DZb 7742
    1971(1973) - 2002(2003)
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    10/331
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    Y 2563-L,II,7
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    Universitätsbibliothek Kiel, Zentralbibliothek
    E I 5389
    1971(1973)
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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Y 24522
    1971(1973) - 2002(2003)
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    Source: Staatsbibliothek zu Berlin
    Language: German
    Media type: Book
    Format: Print
    DDC Categories: 330; 380; 650; 670
    Corporations / Congresses:
    Schleswig-Holstein, Statistisches Landesamt (VerfasserIn)
    Subjects: Gewerbesteuer; Grundsteuer; Schleswig-Holstein
    Scope: 30 cm
    Notes:

    Ersch. jährl.

  14. Employment effects of labour taxation in an efficiency wage model with alternative budget constraints and time horizons
    Published: 2000
    Publisher:  IZA, Bonn

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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    RVK Categories: QV 000
    DDC Categories: 300; 330
    Series: Discussion paper series / Forschungsinstitut zur Zukunft der Arbeit ; No. 148
    Subjects: Gewerbesteuer; Lohnsummensteuer; Lohnsteuer; Steuerwirkung; Effizienzlohn; Beschäftigungswirkung; Öffentlicher Haushalt; Theorie
    Other subjects: (stw)Gewerbesteuer; (stw)Lohnsteuer; (stw)Steuerwirkung; (stw)Effizienzlohn; (stw)Beschäftigungseffekt; (stw)Öffentlicher Haushalt; (stw)Theorie; Arbeitspapier; Graue Literatur
    Scope: 9 S., graph. Darst., 21 cm
  15. The impact of differential payroll tax subsidies on minimum wage employment
    Published: 2000
    Publisher:  IZA, Bonn

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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    DDC Categories: 330; 380; 650; 670
    Series: Discussion paper series / Forschungsinstitut zur Zukunft der Arbeit ; No. 219
    Subjects: Niedriglohn; Personalaufwendung; Lohnstückkosten; Gewerbesteuer; Lohnsummensteuer; Lohnkostenzuschuss; :z Geschichte 1990-1998
    Other subjects: (stw)1990-1998; (stw)Niedriglohn; (stw)Arbeitskosten; (stw)Gewerbesteuer; (stw)Lohnsubvention; (stw)Frankreich; Arbeitspapier; Graue Literatur
    Scope: 31 S., graph. Darst., 21 cm
  16. Statistische Berichte Niedersachsen
    L, II, 7, Realsteuervergleich : Realsteuern und kommunale Einkommensteuerbeteiligung
    Published: 1979-2002; anfangs
    Publisher:  NLS, Schriftenvertrieb, Hannover ; Niedersächsischen Landesverwaltungsamt, Statistik

    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Unter den Linden
    Unlimited inter-library loan, copies and loan
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    Source: Staatsbibliothek zu Berlin
    Language: German
    Media type: Journal
    Format: Print
    ISSN: 1430-6123
    Corporations / Congresses:
    Niedersachsen (VerfasserIn)
    Subjects: Grundsteuer; Gewerbesteuer; Niedersachsen
    Scope: 30 cm
    Notes:

    Urh. bis 1990: Niedersächsisches Landesverwaltungsamt

    Ersch. jährl.

  17. Entwicklung der Realsteuerhebesätze der Gemeinden mit 50000 und mehr Einwohnern
    im Jahr ... gegenüber ...
    Published: 1995-2010
    Publisher:  IFSt, Bonn

    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Unter den Linden
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    Universität Potsdam, Universitätsbibliothek
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    Source: Staatsbibliothek zu Berlin
    Language: German
    Media type: Book
    Format: Print
    Parent title:
    RVK Categories: QL 020 ; QL 000
    Subjects: Gewerbesteuer; Grundsteuer; Deutschland
  18. Berliner Statistik
    L, IV, 13, Statistischer Bericht, Gewerbesteuer in Berlin
    Published: 2000-2006
    Publisher:  Statistisches Landesamt, Berlin

    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Unter den Linden
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    Source: Staatsbibliothek zu Berlin
    Language: German
    Media type: Book
    Format: Print
    Other identifier:
    320.7
    Corporations / Congresses:
    Berlin (Verfasser)
    Subjects: Gewerbesteuer; Steuerstatistik; Berlin
    Scope: 30 cm
    Notes:

    Ersch. alle 3 Jahre

  19. Gewerbesteuer in Hessen
    Ergebnisse der Gewerbesteuerstatistik
    Published: 2000-2000
    Publisher:  [Verlag nicht ermittelbar], Wiesbaden

    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Unter den Linden
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    Source: Staatsbibliothek zu Berlin
    Language: German
    Media type: Journal
    Format: Print
    ISSN: 1615-827X
    Parent title:
    DDC Categories: 340; 360
    Subjects: Gewerbesteuer; Hessen
    Notes:

    Auch als "zugleich Statistischer Bericht LIV13" bez

    1971 - 1994 u. 1996 - 1997 nicht ersch.

  20. Statistische Berichte / Statistisches Landesamt Schleswig-Holstein
    L, II, 7, Finanzen und Steuern, Realsteuervergleich in Schleswig-Holstein
    Published: 1973-2003
    Publisher:  Statistisches Landesamt Schleswig-Holstein, Kiel

    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Unter den Linden
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    Source: Staatsbibliothek zu Berlin
    Language: German
    Media type: Book
    Format: Print
    DDC Categories: 330; 380; 650; 670
    Corporations / Congresses:
    Schleswig-Holstein, Statistisches Landesamt (VerfasserIn)
    Subjects: Gewerbesteuer; Grundsteuer; Schleswig-Holstein
    Scope: 30 cm
    Notes:

    Ersch. jährl.

  21. The impact of differential payroll tax subsidies on minimum wage employment
    Published: 2000
    Publisher:  Institute for the Study of Labor (IZA), Bonn

    In this article, we study the impact of changes of total labor costs on employment of low-wage workers in France in a period, 1990 to 1998, that saw sudden and large changes in these costs. We use longitudinal data from the French Labor Force survey... more

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    In this article, we study the impact of changes of total labor costs on employment of low-wage workers in France in a period, 1990 to 1998, that saw sudden and large changes in these costs. We use longitudinal data from the French Labor Force survey ("enquête emploi") in order to understand the consequences of real decreases and real increases of the labor cost. We examine the transition probabilities from employment to non-employment and from non-employment to employment. In particular, we compare the transition probabilities of the workers that were directly affected by the changes ("between" workers) with the transition probabilities of workers closest in the wage distribution to those directly affected ("marginal" workers). In all years with an increasing minimum cost, the "between" group (or the treated using the vocabulary of controlled experiments) comprises all workers whose costs in year t lie between the old (year t) and the new (year t+1) minimum. In all years with a decreasing minimum, the "between" group comprises all workers whose costs in year t+1 lie between the present minimum cost (year t+1) and the old (year t) minimum cost. The results can be summarized as follows. Comparing years of increasing minimum cost and decreasing minimum cost, difference-in-difference estimates imply that an increase of 1% of the cost implies roughly an increase of 1.5% in the probability of transiting from employment to nonemployment for the treated workers, the resulting elasticity being 1.5. Second, results for the transitions from non-employment to employment are less clear-cut. Tax subsidies have a small and insignificant impact on entry from non-employment as well as on transitions within the wage distribution. Finally, we show that the "marginal" group constitutes a good control group. In addition, there is no obvious evidence of substitution between the "between" and "marginal" groups of workers, but there is some evidence of substitution between workers within the tax subsidy zone, with wages above those of the "marginal", and workers outside the subsidy zone.

     

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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/21065
    Series: IZA Discussion paper series ; 219
    Subjects: Niedriglohn; Arbeitskosten; Gewerbesteuer; Lohnsubvention; Frankreich
    Scope: Online-Ressource (31 S.), graph. Darst.
  22. Employment effects of labour taxation in an efficiency wage model with alternative budget constraints and time horizons
    Published: 2000
    Publisher:  Institute for the Study of Labor (IZA), Bonn

    In an efficiency wage economy with variable profits, a shift from payroll to employment taxes will reduce unemployment if the tax level is held constant at the initial wage. However, unemployment will rise if firms are constrained to zero profits in... more

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    In an efficiency wage economy with variable profits, a shift from payroll to employment taxes will reduce unemployment if the tax level is held constant at the initial wage. However, unemployment will rise if firms are constrained to zero profits in the long-run and if tax revenues are constant. This reversal of employment effects occurs because the shift in taxes reduces wages. This implies a budget deficit. Hence, taxes will have to be raised if revenues are held constant. If the firm's profits cannot change, the tax increase will cause some firms to close down and unemployment will rise. Thus, the predicted employment consequences of changes in the tax structure depend on assumptions about the time-horizon and budget constraint.

     

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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/20988
    RVK Categories: QV 000
    Series: IZA Discussion paper series ; 148
    Subjects: Gewerbesteuer; Lohnsteuer; Steuerwirkung; Effizienzlohn; Beschäftigungseffekt; Öffentlicher Haushalt; Theorie
    Scope: Online-Ressource ([2], 9 S.), graph. Darst.
  23. Reform der Gewerbesteuer
    Published: 2000
    Publisher:  Kohlhammer], [Stuttgart

    The article considers reform options for the German local business tax. more

     

    The article considers reform options for the German local business tax.

     

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    Source: Union catalogues
    Language: German
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/93249
    Parent title: Sonderdruck aus: Archiv für Kommunalwissenschaften ; 39;
    Subjects: Steuerreform; Gewerbesteuer; Deutschland; Local business tax; Tax reform; Gewerbesteuer (STW); Steuerreform (STW)
    Scope: Online-Ressource (12 S.)