Narrow search
Showing 1 - 10 of 50,267
Cover Image
What drives tax refund maximization from inter-temporal loss usage? : evidence from the German taxpayer panel
Werdt, Clive - 2015
This paper investigates the inter-temporal loss usage of tax units in Germany. Tax units that experience a loss in a year can offset that loss with positive income from adjacent year to receive a tax refund. Similar to companies, tax units can employ losses as carry-back in the year before the...
Persistent link: https://www.econbiz.de/10010473168
Cover Image
Das Konzept der Einfachsteuer im empirischen Test
Anton, Stefan (contributor); Brehe, Mathias (contributor);  … - 2006
Persistent link: https://www.econbiz.de/10003398811
Cover Image
The economy as reflected in income tax data
Rao, R. Kavita - 2021
Persistent link: https://www.econbiz.de/10012516946
Cover Image
Heimliche Steuererhöhungen vermeiden!
Boss, Alfred - 2011
Persistent link: https://www.econbiz.de/10009384880
Cover Image
Effects of bracket creep and tax reform on average personal income tax burden in Germany
Nam, Chang-woon; Zeiner, Christoph - 2015
inflation indexation into its personal income tax system in order to re-duce distortions of tax liabilities and additional tax … extent to which the previous reform efforts, made in this country since 1958, have led to the change of the real, inflation …, when the 'hidden' distortion caused by inflation prevails. According to the long-term real view adopted in this study, the …
Persistent link: https://www.econbiz.de/10011392527
Cover Image
Effects of Bracket Creep and Tax Reform on Average Personal Income Tax Burden in Germany
Nam, Chang Woon - 2015
inflation indexation into its personal income tax system in order to reduce distortions of tax liabilities and additional tax … extent to which the previous reform efforts, made in this country since 1958, have led to the change of the real, inflation …, when the ‘hidden' distortion caused by inflation prevails. According to the long-term real view adopted in this study, the …
Persistent link: https://www.econbiz.de/10013009847
Cover Image
Eine Analyse zur Einkommensteuerbelastung und Wirkung der kalten Progression der vergangenen 20 Jahre in Deutschland
Hechtner, Frank; Massarrat-Mashhadi, Nima; Sielaff, … - 2012
zugenommen hat. -- Kalte Progression ; Steuertarif ; Inflation ; Steuerentlastung ; Einkommensteuerbelastung …
Persistent link: https://www.econbiz.de/10009633672
Cover Image
The impact of financial transaction tax on companies : a discussion
Said Formosa, Carmel - 2015
In February 2013, eleven Member States agreed to adopt the Commissions' Proposal for a Council Directive implementing enhanced cooperation in the area of financial transaction tax, COM (2013)71 final. This article reviews three thematic areas frequently discussed by practitioners and academia...
Persistent link: https://www.econbiz.de/10011334042
Cover Image
Optimality of tax policy on the basis of comparative analysis of income taxation
Abuselidze, George - In: European Journal of Sustainable Development : EJSD 9 (2020) 1, pp. 272-293
Persistent link: https://www.econbiz.de/10012181760
Cover Image
Tax harmonisation in Europe : the determination of corporate taxable income in the EU member states
Oestreicher, Andreas (contributor);  … - 2007
The aim of this paper is twofold. First, we want to examine whether and if so, to what extent, the concept of International Financial Reporting Standards (IFRS) meets the requirements of a Common Consolidated Corporate Tax Base (CCCTB) for the EU-wide activities of multinationals as proposed by...
Persistent link: https://www.econbiz.de/10003480047