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Grundsteuern in der Europäischen Union
Claus, Katrin; Nehls, Daniela; Scheffler, Wolfram - 2016
Persistent link: https://www.econbiz.de/10011449174
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Global reform of personal income taxation, 1981 - 2005 : evidence from 189 countries
Sabirianova Peter, Klara; Buttrick, Steve; Duncan, Denvil - 2009
In this paper we use a panel of 189 countries to describe the salient trends that have emerged in national personal income tax systems spanning the twenty five year period from 1981 to 2005. Using complete national income tax schedules, we calculate actual average and marginal tax rates at...
Persistent link: https://www.econbiz.de/10003863164
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Differential taxation and firms' financial leverage : evidence from the introduction of a flat tax on interest income
Fossen, Frank M.; Simmler, Martin - 2012
such differential taxation on the debt ratio of firms. We exploit a 2009 tax reform in Germany as a quasi-experiment, which …
Persistent link: https://www.econbiz.de/10009580147
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Differential taxation and firms' financial leverage : evidence from the introduction of a flat tax on interest income
Fossen, Frank M.; Simmler, Martin - 2012
such differential taxation on the debt ratio of firms. We exploit a 2009 tax reform in Germany as a quasi-experiment, which …
Persistent link: https://www.econbiz.de/10009510579
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Differential Taxation and Firms' Financial Leverage : Evidence from the Introduction of a Flat Tax on Interest Income
Fossen, Frank M. - 2012
such differential taxation on the debt ratio of firms. We exploit a 2009 tax reform in Germany as a quasi-experiment, which …
Persistent link: https://www.econbiz.de/10013109989
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Optionale Schedulenbesteuerung unternehmerischer Einkünfte als praktikable Alternative zur Regelbesteuerung? : eine vergleichende Analyse der deutschen und polnischen Steuerregelun...
Gierałka, Adam - 2009
Zum 1. Januar 2009 traten in Deutschland die Regelungen über die so genannte Abgeltungsteuer in Kraft. Sie betreffen in …. Am Ende der Untersuchung werden konkrete Handlungsempfehlungen sowohl an den Gesetzgeber in Deutschland als auch an den …
Persistent link: https://www.econbiz.de/10003875436
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Optionen und Pflichten zur Schedulenbesteuerung von Kapitaleinkünften : eine vergleichende Analyse der deutschen und polnischen Steuerregelungen
Gierałka, Adam - 2009
Zum 1. Januar 2009 traten in Deutschland die Regelungen über die so genannte Abgeltungsteuer in Kraft. Sie betreffen in … Untersuchung werden konkrete Handlungsempfehlungen sowohl an den Gesetzgeber in Deutschland als auch an den Gesetzgeber in Polen …
Persistent link: https://www.econbiz.de/10003875460
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Tax incentives, bequest motives, and the demand for life insurance : evidence from two natural experiments in Germany
Sauter, Nicolas; Walliser, Jan; Winter, Joachim - 2010
-insurance demand. An unanticipated tax reform in 2000 halved the tax exemption limit for capital income in Germany. We document that …
Persistent link: https://www.econbiz.de/10003966524
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The Taxation of Income from Capital : A Comparative Study of the U.S., U.K., Sweden and West Germany--Comparisons of Effective Tax Rates--
King, Mervyn; Fullerton, Don - 2021
This working paper presents Chapter 7 of a book to be published for the National Bureau of Economic Research by the University of Chicago Press. The point of the book is to compare taxes on income from capital in four countries,accounting for corporate, personal, and property taxes, and...
Persistent link: https://www.econbiz.de/10013224427
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The Taxation of Income from Capital : A Comparative Study of the U.S., U.K., Sweden and West Germany--Comparisons of Effective Tax Rates--
King, Mervyn A. - 1983
This working paper presents Chapter 7 of a book to be published for the National Bureau of Economic Research by the University of Chicago Press. The point of the book is to compare taxes on income from capital in four countries,accounting for corporate, personal, and property taxes, and...
Persistent link: https://www.econbiz.de/10012478030