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Die Problematik eines Verlustrücktrages : zur Diskussion um die Einführung des "carry back"

Hagemann, Reiner - In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 55 (1975) 3, pp. 122-124

Persistent link: https://www.econbiz.de/10011494094

Mißverständnisse um den Verlustrücktrag

Barth, Kuno - In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 55 (1975) 4, pp. 205-207

Persistent link: https://www.econbiz.de/10011494224

The redistribution of trade gains and the equity-efficiency trade-off

de Pinto, Marco - 2012

The contribution of this paper is to derive an optimal redistribution scheme for trade gains in the case of a government's objective function that explicitly accounts for the equity-efficiency trade-off. The government pays unemployment benefits (UB) either financed by a wage tax, a payroll tax...

Persistent link: https://www.econbiz.de/10010294390

Sorting into Outsourcing: Are Profits Taxed at a Gorilla's Arm's Lenght?

Bauer, Christian J.; Langenmayr, Dominika - 2011

This article analyzes profit taxation according to the arm's length principle in a new model where heterogeneous firms sort into foreign outsourcing. We show that multinational firms are able to shift profits abroad even if they fully comply with the tax code. This is because, in equilibrium,...

Persistent link: https://www.econbiz.de/10010294693

Should tax policy favor high- or low-productivity firms?

Langenmayr, Dominika; Haufler, Andreas; Bauer, Christian J. - 2012

Heterogeneous firm productivity seems to provide an argument for governments to pursue `pick-the-winner' strategies by subsidizing highly productive firms more, or taxing them less, than their less productive counterparts. We appraise this argument by studying the optimal choice of effective tax...

Persistent link: https://www.econbiz.de/10010294696

Green tax reform and employment: the interaction of profit and factor taxes

Boeters, Stefan - 2001

The employment effects of an ecological tax reform depend decisively on the presence of a profit tax and on the extent to which profits are taxed. This is shown in a model where firms have monopoly power on product markets and bargain over wages with unions on the labour market. In the setting,...

Persistent link: https://www.econbiz.de/10010297783

Anmerkungen zum typisierten Ertragsteuersatz des IDW in der objektivierten Unternehmensbewertung

Maiterth, Ralf; Müller, Heiko; Broekelschen, Wiebke - 2007

personellen Einkommensverteilung der 1989 in Deutschland unbeschränkt Steuerpflichtigen und des zu dieser Zeit geltenden … nach, dass in Deutschland aufgrund des progressiven Einkommensteuertarifs ein Durchschnittssteuersatz nicht als Proxy für … Deutschland liegen die empirischen mittleren Grenzsteuersätze des Jahres 2006 deutlich unter denen von 1989. Die empirischen …

Persistent link: https://www.econbiz.de/10010298479

The impact of profit taxation on capitalized investment with options to delay and divest

Schneider, Georg; Sureth, Caren - 2010

In entrepreneurial decisions making uncertain future profits often are a main characteristics of real investment opportunities. If investors can react to uncertainty the degree of irreversibility and timing flexibility inherent in the available project should be integrated into the decision...

Persistent link: https://www.econbiz.de/10010300880

Tax neutrality and business taxation in Russia: A proposal for a consumption-based reform of the Russian income and profit tax

Kiesewetter, Dirk - 2002

The paper consists of 4 parts. I will start with defining the relevant aspects of tax neutrality. Then, I will evaluate general profit taxation in Russia with respect to its influence on economic decisions. The third part discusses the government bill for a simplified single tax for small...

Persistent link: https://www.econbiz.de/10010305074

Risikoproduktivität

Konrad, Kai A. - 1992

Persistent link: https://www.econbiz.de/10011295174