Pauschalierung der Einkommensteuer - Neue Anreize betrieblicher Entgeltpolitik
Author
Suggested Citation
DOI: 10.1007/BF03377358
Download full text from publisher
References listed on IDEAS
- Woodbury, Stephen A, 1983. "Substitution between Wage and Nonwage Benefits," American Economic Review, American Economic Association, vol. 73(1), pages 166-182, March.
- Woodbury, Stephen A & Hamermesh, Daniel S, 1992.
"Taxes, Fringe Benefits and Faculty,"
The Review of Economics and Statistics, MIT Press, vol. 74(2), pages 287-296, May.
- Stephen A. Woodbury & Daniel S. Hamermesh, "undated". "Taxes, Fringe Benefits, and Faculty," Upjohn Working Papers saw1992, W.E. Upjohn Institute for Employment Research.
- Daniel S. Hamermesh & Stephen A. Woodbury, 1990. "Taxes, Fringe Benefits and Faculty," NBER Working Papers 3455, National Bureau of Economic Research, Inc.
- Lutz, Roman, 2005. "Determinanten betrieblicher Zusatzleistungen," Discussion Papers 35, Friedrich-Alexander University Erlangen-Nuremberg, Chair of Labour and Regional Economics.
- George A. Akerlof, 1982. "Labor Contracts as Partial Gift Exchange," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 97(4), pages 543-569.
- William M. Gentry & Eric Peress, 1994. "Taxes and Fringe Benefits Offered by Employers," NBER Working Papers 4764, National Bureau of Economic Research, Inc.
- Collins, David J., 1988. "Fringe Benefits Taxation and the Rural Sector," Review of Marketing and Agricultural Economics, Australian Agricultural and Resource Economics Society, vol. 56(01), pages 145-145, April.
- Long, James E & Scott, Frank A, 1982. "The Income Tax and Nonwage Compensation," The Review of Economics and Statistics, MIT Press, vol. 64(2), pages 211-219, May.
- Shapiro, Carl & Stiglitz, Joseph E, 1984. "Equilibrium Unemployment as a Worker Discipline Device," American Economic Review, American Economic Association, vol. 74(3), pages 433-444, June.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Voßmerbäumer, Jan & Wagner, Franz W., 2013. "Steuerwirkungen betrieblicher Entgeltpolitik," arqus Discussion Papers in Quantitative Tax Research 144, arqus - Arbeitskreis Quantitative Steuerlehre.
- Jonathan Gruber & James M. Poterba, 1996.
"Tax Subsidies to Employer-Provided Health Insurance,"
NBER Chapters, in: Empirical Foundations of Household Taxation, pages 135-168,
National Bureau of Economic Research, Inc.
- Jonathan Gruber & James Poterba, 1995. "Tax Subsidies to Employer-Provided Health Insurance," NBER Working Papers 5147, National Bureau of Economic Research, Inc.
- Jonathan Gruber & James M. Poterba, 1993.
"Tax Incentives and the Decision to Purchase Health Insurance: Evidence from the Self-Employed,"
NBER Working Papers
4435, National Bureau of Economic Research, Inc.
- Gruber, J. & Poterba, J., 1994. "Tax Incentives and the Decision to Purchase Health Insurance: Evidence from the Self-Employed," Working papers 94-10, Massachusetts Institute of Technology (MIT), Department of Economics.
- Tuuli Juurikkala & Olga Lazareva, 2006.
"Non-wage benefits, costs of turnover, and labor attachment: evidence from Russian firms,"
Working Papers
w0062, Center for Economic and Financial Research (CEFIR).
- Juurikkala, Tuuli & Lazareva, Olga, 2006. "Non-wage benefits, costs turnover, and labor attachment : evidence from Russian firms," BOFIT Discussion Papers 4/2006, Bank of Finland, Institute for Economies in Transition.
- Tuuli Juurikkala & Olga Lazareva, 2006. "Non-wage benefits, costs of turnover, and labor attachment: evidence from Russian firms," Working Papers w0062, New Economic School (NES).
- Finkelstein, Amy, 2002. "The effect of tax subsidies to employer-provided supplementary health insurance: evidence from Canada," Journal of Public Economics, Elsevier, vol. 84(3), pages 305-339, June.
- Jonathan Gruber & Michael Lettau, 2000. "How Elastic is the Firm's Demand for Health Insurance?," NBER Working Papers 8021, National Bureau of Economic Research, Inc.
- Juurikkala, Tuuli & Lazareva, Olga, 2006. "Non-wage benefits, costs turnover, and labor attachment: evidence from Russian firms," BOFIT Discussion Papers 4/2006, Bank of Finland Institute for Emerging Economies (BOFIT).
- Jonathan Gruber, 2002.
"Taxes and Health Insurance,"
NBER Chapters, in: Tax Policy and the Economy, Volume 16, pages 37-66,
National Bureau of Economic Research, Inc.
- Jonathan Gruber, 2001. "Taxes and Health Insurance," NBER Working Papers 8657, National Bureau of Economic Research, Inc.
- repec:zbw:bofitp:2006_004 is not listed on IDEAS
- Dwight Lee & Ronald Warren, 1999. "Mandated health insurance and the low-wage labor market," Journal of Labor Research, Springer, vol. 20(4), pages 505-515, December.
- Gruber, Jonathan & Lettau, Michael, 2004. "How elastic is the firm's demand for health insurance?," Journal of Public Economics, Elsevier, vol. 88(7-8), pages 1273-1293, July.
- Jonas Agell & Helge Bennmarker, 2003.
"Endogenous Wage Rigidity,"
CESifo Working Paper Series
1081, CESifo.
- Agell, Jonas & Bennmarker, Helge, 2003. "Endogenous Wage Rigidity," Research Papers in Economics 2003:10, Stockholm University, Department of Economics.
- Daniel Agness & Travis Baseler & Sylvain Chassang & Pascaline Dupas & Erik Snowberg, 2022.
"Valuing the Time of the Self-Employed,"
Working Papers
2022-2, Princeton University. Economics Department..
- Daniel Agness & Travis Baseler & Sylvain Chassang & Pascaline Dupas & Erik Snowberg, 2023. "Valuing the Time of the Self-Employed," Working Papers 310, Princeton University, Department of Economics, Center for Economic Policy Studies..
- Agness, Daniel & Baseler, Travis & Chassang, Sylvain & Dupas, Pascaline & Snowberg, Erik, 2022. "Valuing the Time of the Self-Employed," CEPR Discussion Papers 17017, C.E.P.R. Discussion Papers.
- Daniel Agness & Travis Baseler & Sylvain Chassang & Pascaline Dupas & Erik Snowberg, 2022. "Valuing the Time of the Self-Employed," CESifo Working Paper Series 9567, CESifo.
- Daniel J. Agness & Travis Baseler & Sylvain Chassang & Pascaline Dupas & Erik Snowberg, 2022. "Valuing the Time of the Self-Employed," NBER Working Papers 29752, National Bureau of Economic Research, Inc.
- Becchetti, Leonardo & Ciciretti, Rocco & Hasan, Iftekhar, 2009. "Corporate social responsibility and shareholder's value: an empirical analysis," Bank of Finland Research Discussion Papers 1/2009, Bank of Finland.
- Daniele Checchi & Cecilia García‐Peñalosa, 2010.
"Labour Market Institutions and the Personal Distribution of Income in the OECD,"
Economica, London School of Economics and Political Science, vol. 77(307), pages 413-450, July.
- Daniele Checchi & Cecilia Garcia-Peñalosa, 2005. "Labour Market Institutions and the Personal Distribution of Income in the OECD," CESifo Working Paper Series 1608, CESifo.
- Daniele Checchi & Cecilia Garcìa-Peñalosa, 2008. "Labour market institutions and the personal distribution of income in the OECD," Working Papers halshs-00341005, HAL.
- Checchi, Daniele & García-Peñalosa, Cecilia, 2005. "Labour Market Institutions and the Personal Distribution of Income in the OECD," IZA Discussion Papers 1681, Institute of Labor Economics (IZA).
- Daniele Checchi & Cecilia García Peñalosa, 2005. "Labour Market Institutions and the Personal Distribution of Income in the OECD," UNIMI - Research Papers in Economics, Business, and Statistics unimi-1009, Universitá degli Studi di Milano.
- Omar Al-Ubaydli & John A. List, 2019.
"How natural field experiments have enhanced our understanding of unemployment,"
Nature Human Behaviour, Nature, vol. 3(1), pages 33-39, January.
- Omar Al-Ubaydli & John List, 2019. "How natural field experiments have enhanced our understanding of unemployment," Natural Field Experiments 00649, The Field Experiments Website.
- Hendricks, Matthew D., 2014. "Does it pay to pay teachers more? Evidence from Texas," Journal of Public Economics, Elsevier, vol. 109(C), pages 50-63.
- Edward P. Lazear, 1995.
"Personnel Economics,"
MIT Press Books,
The MIT Press,
edition 1, volume 1, number 0262121883, April.
- Edward P. Lazear & Paul Oyer, 2007. "Personnel Economics," NBER Working Papers 13480, National Bureau of Economic Research, Inc.
- Goldsmith, Arthur H. & Veum, Jonathan R. & Darity, William Jr., 2000. "Working hard for the money? Efficiency wages and worker effort," Journal of Economic Psychology, Elsevier, vol. 21(4), pages 351-385, August.
- Yim, Hyejin & Katare, Bhagyashree & Cuffey, Joel, 2022. "Does Increasing Minimum Wage Impact Service Quality? Evidence from Restaurant Food Safety Inspections," 2022 Annual Meeting, July 31-August 2, Anaheim, California 322411, Agricultural and Applied Economics Association.
- Veronique Genre & Karsten Kohn & Daphne Momferatou, 2011.
"Understanding inter-industry wage structures in the euro area,"
Applied Economics, Taylor & Francis Journals, vol. 43(11), pages 1299-1313.
- Genre, Véronique & Kohn, Karsten & Momferatou, Daphne, 2009. "Understanding Inter-Industry Wage Structures in the Euro Area," IZA Discussion Papers 4114, Institute of Labor Economics (IZA).
- Genre, Véronique & Momferatou, Daphne & Kohn, Karsten, 2009. "Understanding inter-industry wage structures in the euro area," Working Paper Series 1022, European Central Bank.
More about this item
Keywords
H21; H24; K34; M52;All these keywords.
JEL classification:
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
- H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
- K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
- M52 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Personnel Economics - - - Compensation and Compensation Methods and Their Effects
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:spr:sjobre:v:62:y:2010:i:2:d:10.1007_bf03377358. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.