Das Wachstum des Produktionspotentials in Deutschland dürfte sich seit dem Jahr 2004 um rund einen halben Prozentpunkt …

empirical implications are tested using a large panel of jurisdictions in Germany, which have discretion in setting the local …

Reformen in Deutschland bereits seit 20 Jahren die Unternehmensbesteuerung deutlich gesenkt. Ziel ist es, im internationalen …Current reform proposals call for a reduction of the corporate tax burden in Germany and justify this due to the … competitiveness of Germany as a business location. However, in view of Germany’s continuously high attractiveness in this regard …

Current political discussions in Germany and other European countries illustrate the importance accorded to revenue and …

corporate tax reform in Germany. The financial leverage is measured by the ratio of long-term debt to total capital. Endogeneity …

Before the corporate tax reform in Germany in 2008, taxation of equity funds was based on the principle of transparency …

base broadening. Its implications are thus not unique to Germany. Especially in view of the current economic crisis … heart of the academic and political debate in Germany and other countries. In this paper we present a new corporate …