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Income Analysis with Tax Data - Microanalysis on High Incomes and Self-Employment, and Microsimulation with Alternatives in Income Tax, Business and Corporate Tax Policies

Merz, Joachim - 2009

. In our contribution we introduce a new mighty resource of micro data for income analysis: The Income Tax Statistic with … high income as well as for the income of the professions. We want to show the new possibilities and the mightiness of the … data for the micro level with the help of three examples: 1. Micro analyses on high income and self-employment, 2. Micro …

Persistent link: https://www.econbiz.de/10012720103

Taxation, Corporate Financial Policy and the Cost of Capital

Auerbach, Alan J. - 2021

The cost of capital plays an important role in the allocation of resources among competing uses in a decentralized market system. The purpose of this paper is to organize and present what is known and what is hypothesized about the effects of taxation on the incentive to invest, via the cost of...

Persistent link: https://www.econbiz.de/10013232028

Taxation, Corporate Financial Policy and the Cost of Capital

Auerbach, Alan J. - 1982

Persistent link: https://www.econbiz.de/10012478079

Understanding US corporate tax losses

Altshuler, Rosanne; Auerbach, Alan J.; Cooper, Michael J.; … - 2008

Persistent link: https://www.econbiz.de/10003769916

The role of the corporate income tax as an automatic stabilizer

Büttner, Thiess; Fuest, Clemens - 2009

This paper analyses the effectiveness of the corporate income tax as an automatic stabilizer. It employs a unique firm …. The results show that approximately 20 per cent of all firms report both positive taxable income and capital market … restrictions. Taking account of the income tax rates and the size differences of the firms, we find that demand stabilization …

Persistent link: https://www.econbiz.de/10003887453

Source versus residence based taxation with international mergers and acquisitions

Becker, Johannes; Fuest, Clemens - 2009

of source based corporate income taxes if residence based taxes on capital income are absent. In contrast, in the … presence of residence based taxes on dividends, source based corporate income taxes are inefficiently high. The widespread view …

Persistent link: https://www.econbiz.de/10003910411

The taxation of foreign profits : a unified view

Devereux, Michael P.; Fuest, Clemens; Lockwood, Ben - 2015

Persistent link: https://www.econbiz.de/10010516531

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

Fuest, Clemens; Peichl, Andreas; Siegloch, Sebastian - 2013 - This version: May 3, 2013

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...

Persistent link: https://www.econbiz.de/10009762793

Profit shifting and aggressive tax planning by multinational firms : issues and options for reform

Fuest, Clemens (contributor) - 2013 - This version: October 2013

This paper discusses the issue of profit shifting and “aggressive” tax planning by multinational firms. The paper makes two contributions. First, it provides some background information to the debate by giving a brief overview of existing empirical studies on profit shifting and by...

Persistent link: https://www.econbiz.de/10010193747

Wage incidence of local corporate taxation : micro evidence from Germany ; conference paper

Fuest, Clemens; Peichl, Andreas; Siegloch, Sebastian - 2013 - Work in progress. This version: February 28, 2013

In this paper we provide empirical evidence on the wage incidence of the German business tax, which is set at the municipal level. For our analysis, we use very rich administrative linked employer-employee panel data, covering 11 years, and link it to data on the business tax rates of about...

Persistent link: https://www.econbiz.de/10010339957