1. ZEW Discussion Paper No. 05-31 // 2005

    The Effective Tax Burden of Companiesand on Highly Skilled Manpower: Tax Policy Strategies in a Globalized Economy

    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…

  2. Refereed Journal // 2005

    A Note on Labor Contracts and Wage Rigidities: An Empirical Investigation Using Survey Data

    Wage (and price) rigidities are often blamed for sluggish adjustment of labour markets and low employment dynamics. In this note we study the role of contractual wage arrangements on firms support for…