Effective profit taxation and the elasticity of the corporate income tax base: Evidence from German corporate tax return data
Year of publication: |
2008
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Authors: | Dwenger, Nadja ; Steiner, Viktor |
Publisher: |
Berlin : Arbeitskreis Quantitative Steuerlehre (arqus) |
Subject: | corporate income taxation | tax base elasticity | micro simulation |
Series: | |
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Type of publication: | Book / Working Paper |
Type of publication (narrower categories): | Working Paper |
Language: | English |
Other identifiers: | 607983663 [GVK] hdl:10419/30838 [Handle] RePEc:zbw:arqudp:57 [RePEc] |
Classification: | H32 - Firm ; H21 - Efficiency; Optimal Taxation ; F23 - Multinational Firms; International Business ; C15 - Statistical Simulation Methods; Monte Carlo Methods |
Source: |
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