Similar Search Results

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

ZEW Corporate Taxation Microsimulation Model (ZEW TaxCoMM)

Reister, Timo; Spengel, Christoph; Finke, Katharina; … - 2008

Current political discussions in Germany and other European countries illustrate the importance accorded to revenue and distribution effects of tax reforms. Whereas widely recognized concepts of effective tax measures can provide important insights into the incentives of taxation they do not...

Persistent link: https://www.econbiz.de/10003793921

FDI and taxation : a meta-study

Feld, Lars P. (contributor); Heckemeyer, Jost H. (contributor) - 2008

Despite the continuing political interest in the usefulness of tax competition and tax coordination as well as the wealth of theoretical analyses, it still remains open whether or when tax competition is harmful. Moreover, the influence of tax differentials on multinationals' decisions is still...

Persistent link: https://www.econbiz.de/10003805631

Impact of tax rate cut cum base broadening reforms on heterogeneous firms : learning from the German tax reform 2008

Finke, Katharina; Heckemeyer, Jost H.; Reister, Timo; … - 2010

- corporate income tax and trade tax. The reform followed the distinct and internationally prevalent pattern of tax rate cut cum … the sample and the population of German corporations, the sample is extrapolated on the basis of the corporate income tax …

Persistent link: https://www.econbiz.de/10003969889