165 research outputs found

    Relativistic strong-field ionization of hydrogen-like atomic systems in constant crossed electromagnetic fields

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    Relativistic strong-field ionization of hydrogen-like atoms or ions in a constant crossed electromagnetic field is studied. The transition amplitude is formulated within the strong-field approximation in G\"oppert-Mayer gauge, with initial and final electron states being described by the corresponding Dirac-Coulomb and Dirac-Volkov wave functions, respectively. Coulomb corrections to the electron motion during tunneling are taken into account by adjusting an established method to the present situation. Total and energy-differential ionization rates are calculated and compared with predictions from other theories in a wide range of atomic numbers and applied field strengths.Comment: 9 pages, 4 figure

    Do higher corporate taxes reduce wages? : Micro evidence from Germany

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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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