. 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 …

income was much higher around the recession of 2001 than in earlier recessions, even those of greater severity. Using a … 1990s and recent temporary tax provisions that might have had important effects on taxable income. We find that losses rose … an increase in the gap between corporate profits subject to tax and corporate profits as measured by the national income …

corporations. For those firms with loss carryforwards, however, the incentive effects of the corporate income tax may differ …

One motive that is often cited for merger activity is the avoidance of federal income taxes by corporations and their …

This paper reviews recent empirical research studying the impact of the U.S. corporate income tax on the behavior of …