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  1. Realsteuern
    die Entwicklung der Realsteuerhebesätze der Gemeinden mit 50000 und mehr Einwohnern im Jahr ... gegenüber ...
    Published: 2011-2013
    Publisher:  IFSt, Berlin

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    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Potsdamer Straße
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    Zsn 72418
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    Deutsche Nationalbibliothek
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    Z 2012 A 436
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    Z 2012 A 436
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    Bibliothek für Wirtschaftswissenschaften
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    Frei 10: P5/1506
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    Bibliothek für Wirtschaftswissenschaften
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    Niedersächsische Staats- und Universitätsbibliothek Göttingen
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    Bucerius Law School, Hochschule für Rechtswissenschaft, "Hengeler Mueller"-Bibliothek
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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    X 20875
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    Deutsche Universität für Verwaltungswissenschaften Speyer, Universitätsbibliothek
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    Kommunikations-, Informations- und Medienzentrum der Universität Hohenheim
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    Source: Staatsbibliothek zu Berlin
    Language: German
    Media type: Book
    Format: Print
    RVK Categories: PP 1000
    Subjects: Gewerbesteuer; Grundsteuer; Deutschland
    Scope: 23 cm
    Notes:

    Ersch. jährl.
  2. Do higher corporate taxes reduce wages?
    micro evidence from Germany
    Author: Fuest, Clemens; Peichl, Andreas; Siegloch, Sebastian
    Published: 2013
    Publisher:  CESifo, München

    Because of endogeneity problems very few studies have been able to identify the incidence of corporate taxes on wages. We circumvent these problems by using an 11-year panel of data on 11,441 German municipalities' tax rates, 8 percent of which... more

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    Because of endogeneity problems very few studies have been able to identify the incidence of corporate taxes on wages. We circumvent these problems by using an 11-year panel of data on 11,441 German municipalities' tax rates, 8 percent of which change each year, linked to administrative matched employer-employee data. Consistent with our theoretical model, we find a negative effect of corporate taxation on wages: a 1 euro increase in tax liabilities yields a 77 cent decrease in the wage bill. The direct wage effect, arising in a collective bargaining context, dominates, while the conventional indirect wage effect through reduced investment is empirically small due to regional labor mobility. High and medium-skilled workers, who arguably extract higher rents in collective agreements, bear a larger share of the corporate tax burden. -- business tax ; wage incidence ; administrative data ; local taxation

     
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    Content information
    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/74509
    RVK Categories: QB 910
    Edition: First version: July 2011, This version: May 3, 2013
    Series: Array ; 4247
    Subjects: Unternehmensbesteuerung; Gewerbesteuer; Steuerinzidenz; Steuerwirkung; Lohn; Deutschland
    Scope: Online-Ressource (37 S. + 5 S.), graph. Darst., Kt.
  3. Do higher corporate taxes reduce wages?
    micro evidence from Germany
    Author: Fuest, Clemens; Peichl, Andreas; Siegloch, Sebastian
    Published: 2013
    Publisher:  IZA, Bonn

    Because of endogeneity problems very few studies have been able to identify the incidence of corporate taxes on wages. We circumvent these problems by using an 11-year panel of data on 11,441 German municipalities' tax rates, 8 percent of which... more

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    DS 4 (7390)
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    Because of endogeneity problems very few studies have been able to identify the incidence of corporate taxes on wages. We circumvent these problems by using an 11-year panel of data on 11,441 German municipalities' tax rates, 8 percent of which change each year, linked to administrative matched employer-employee data. Consistent with our theoretical model, we find a negative effect of corporate taxation on wages: a 1 euro increase in tax liabilities yields a 77 cent decrease in the wage bill. The direct wage effect, arising in a collective bargaining context, dominates, while the conventional indirect wage effect through reduced investment is empirically small due to regional labor mobility. High and medium-skilled workers, who arguably extract higher rents in collective agreements, bear a larger share of the corporate tax burden. -- business tax ; wage incidence ; administrative data ; local taxation

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/80576
    Series: Discussion paper series / Forschungsinstitut zur Zukunft der Arbeit ; 7390
    Subjects: Unternehmensbesteuerung; Gewerbesteuer; Steuerinzidenz; Steuerwirkung; Lohn; Deutschland
    Scope: Online-Ressource, graph. Darst., Kt.
  4. Steuern in der Sozialwirtschaft
    Steuern und Gemeinnützigkeiten
    Author: Rauch, Klaus
    Published: 2013
    Publisher:  Books on Demand, Norderstedt

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  5. Realsteuern
    die Entwicklung der Realsteuerhebesätze der Gemeinden mit 50000 und mehr Einwohnern im Jahr ... gegenüber ...
    Published: 2011-2013
    Publisher:  IFSt, Berlin

    Location:
    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Unter den Linden
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    Source: Staatsbibliothek zu Berlin
    Language: German
    Media type: Book
    Format: Print
    Parent title:
    RVK Categories: PP 1000
    Subjects: Gewerbesteuer; Grundsteuer; Deutschland
    Scope: 23 cm
    Notes:

    Ersch. jährl.
  6. Grundsteuer und Gewerbesteuer
    2013
    Author: Andrae, Kathrin
    Published: 2013
    Publisher:  Inst. Finanzen und Steuern, Berlin

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    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
    ISBN: 9783897370388
    Parent title:
    RVK Categories: QL 000 ; QL 620 ; QL 633
    Series: IFSt-Schrift ; 493
    Subjects: Grundsteuer; Gewerbesteuer; Steuertarif; Deutschland
    Scope: 102 S., graph. Darst.
    Notes:

    Institut Finanzen und Steuern in Medienkooperation mit Der Betrieb
  7. Do higher corporate taxes reduce wages?
    micro evidence from Germany
    Author: Fuest, Clemens; Peichl, Andreas; Siegloch, Sebastian
    Published: 2013
    Publisher:  ZEW, Mannheim

    Because of endogeneity problems very few studies have been able to identify the incidence of corporate taxes on wages. We circumvent these problems by using an 11-year panel of data on 11,441 German municipalities' tax rates, 8 percent of which... more

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    Niedersächsische Staats- und Universitätsbibliothek Göttingen
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    Bundesverfassungsgericht, Bibliothek
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    Online-Ressource
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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    DS 15 (2013,39)
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    Universitätsbibliothek Mannheim
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    Universitätsbibliothek Mannheim
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    Because of endogeneity problems very few studies have been able to identify the incidence of corporate taxes on wages. We circumvent these problems by using an 11-year panel of data on 11,441 German municipalities' tax rates, 8 percent of which change each year, linked to administrative matched employer-employee data. Consistent with our theoretical model, we find a negative effect of corporate taxation on wages: a 1 euro increase in tax liabilities yields a 77 cent decrease in the wage bill. The direct wage effect, arising in a collective bargaining context, dominates, while the conventional indirect wage effect through reduced investment is empirically small due to regional labor mobility. High and medium-skilled workers, who arguably extract higher rents in collective agreements, bear a larger share of the corporate tax burden.

     
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    Volltext (kostenfrei)
    Volltext (kostenfrei)
    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/76727
    Edition: This version: May 3, 2013
    Series: Discussion paper / ZEW ; 13-039
    Subjects: Unternehmensbesteuerung; Gewerbesteuer; Steuerinzidenz; Steuerwirkung; Lohn; Deutschland; business tax; wage incidence; administrative data; local taxation
    Scope: Online-Ressource (42, [3] S.), graph. Darst., Kt.
  8. Grundsteuer und Gewerbesteuer
    2013
    Author: Andrae, Kathrin
    Published: 2013
    Publisher:  Inst. Finanzen und Steuern, Berlin

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    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Potsdamer Straße
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    1 A 902518
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    02.s.6141
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    Universitätsbibliothek Clausthal
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    2013 A 1198
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    Thüringer Finanzministerium, Bibliothek
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    R 1.317:ZZ 19:493
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    Niedersächsische Staats- und Universitätsbibliothek Göttingen
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    2 : III A 80:493
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    Bucerius Law School, Hochschule für Rechtswissenschaft, "Hengeler Mueller"-Bibliothek
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    Magazin / Steuerbücherei
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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    Content information
    Source: Staatsbibliothek zu Berlin
    Language: German
    Media type: Book
    Format: Print
    ISBN: 9783897370388
    Parent title: Grundsteuer und Gewerbesteuer - Show all bands
    RVK Categories: QL 000 ; QL 620 ; QL 633
    Series: IFSt-Schrift ; 493
    Subjects: Grundsteuer; Gewerbesteuer; Steuertarif; Deutschland
    Scope: 102 S., graph. Darst.
    Notes:

    Institut Finanzen und Steuern in Medienkooperation mit Der Betrieb
  9. Grundsteuer und Gewerbesteuer
    Update 2013 ; Entwicklung der Hebesätze der Gemeinden mit 20.000 und mehr Einwohnern im Jahr 2013 gegenüber 2012
    Author: Andrae, Kathrin
    Published: 2013
    Publisher:  Inst. Finanzen und Steuern, Berlin

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    Staats- und Universitätsbibliothek Bremen
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    Universitäts- und Landesbibliothek Sachsen-Anhalt / Zentrale
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    Source: Union catalogues
    Language: German
    Media type: Book
    Format: Online
    RVK Categories: QL 000 ; QL 620 ; QL 633
    Series: Institut Finanzen und Steuern ; 493
    Subjects: Grundsteuer; Gewerbesteuer; Steuertarif; Deutschland
    Scope: Online-Ressource
    Notes:

    Institut Finanzen und Steuern in Medienkooperation mit Der Betrieb