أعرض تسجيلة المادة بشكل مبسط

dc.creator Goerke, Laszlo
dc.creator Pannenberg, Markus
dc.date 2005
dc.date.accessioned 2013-10-16T06:59:58Z
dc.date.available 2013-10-16T06:59:58Z
dc.date.issued 2013-10-16
dc.identifier http://hdl.handle.net/10419/18434
dc.identifier ppn:505104687
dc.identifier.uri http://koha.mediu.edu.my:8181/xmlui/handle/10419/18434
dc.description Due to the complexity of employment protection legislation (EPL) in Germany, there is notable uncertainty about the outcomes of dismissal conflicts. In this study we focus on severance pay and inquire whether its incidence and level varies in a systematic manner with the legal rules as defined by labour as well as tax law. We start with a theoretical model that generates the main observable outcomes of dismissal conflicts as potential equilibrium situations. Using German panel data (GSOEP), we put our theoretical model to an empirical test. Our main result is that the shadow of the law matters. Criteria regarding the validity of dismissals either found in respective legislation or defined by labour courts significantly affect the incidence and magnitude of severance pay. Moreover, restrictive changes in the taxation of severance pay have a negative causal impact on its incidence.
dc.language eng
dc.publisher Deutsches Institut für Wirtschaftsforschung (DIW) Berlin
dc.relation DIW-Diskussionspapiere 541
dc.rights http://www.econstor.eu/dspace/Nutzungsbedingungen
dc.subject J65
dc.subject K31
dc.subject C24
dc.subject H24
dc.subject C23
dc.subject ddc:330
dc.subject severance pay
dc.subject labour law
dc.subject taxation
dc.subject sample selection
dc.subject survey data
dc.subject Abfindung
dc.subject Kündigungsschutz
dc.subject Steuerrechtsprechung
dc.subject Spieltheorie
dc.subject Schätzung
dc.subject Theorie
dc.subject Deutschland
dc.title Severance Pay and the Shadow of the Law: Evidence for West Germany
dc.type doc-type:workingPaper


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أعرض تسجيلة المادة بشكل مبسط