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Gewerbesteuerreform 2008 : Belastungswirkungen bei Unternehmen und Gemeinden
Broer, Michael (contributor) - 2008
Persistent link: https://www.econbiz.de/10003618818
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How should local governments tax local business? : lessons from an international comparison and a microsimulation analysis for Germany
Fossen, Frank M. (contributor); Bach, Stefan (contributor) - 2007
Persistent link: https://www.econbiz.de/10003577432
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Empirical studies on tax distribution and tax reform in Germany
Bach, Stefan - 2012
This professorial dissertation thesis collects several empirical studies on tax distribution and tax reform in Germany … presumptive tax base erosion. Chapter 4 deals with several assessment studies on the ecological tax reform implemented in Germany … econometric input-output model and a recursive-dynamic computable general equilibrium (CGE) model. Both models show that Germany …
Persistent link: https://www.econbiz.de/10009657735
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Welfare effects of investment incentive policies : a quantitative assessment
Fehr, Hans - 1995
This paper deals with the intergenerational incidence of corporate tax policies in the overlapping generation model. Corportate tax reforms affect the welfare levels of individuals via three Channels: (i) changes in the net. tax burdens, (ii) changes in the factor prices, and (iii) changes in...
Persistent link: https://www.econbiz.de/10010408712
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Beiträge zur empirischen Untersuchung von Aufkommens- und Verhaltenswirkungen der Unternehmensbesteuerung
Klett, Melanie - 2014
Sofern Steuersysteme nicht vollständig entscheidungsneutral ausgestaltet sind, beeinflussen Steuern die Vorteilhaftigkeit verschiedener Handlungsalternativen und damit die Entscheidungen und das Verhalten der Steuerpflichtigen. Das Wissen über Verhaltenswirkungen von Steuern ist Voraussetzung...
Persistent link: https://www.econbiz.de/10010260167
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Assessing the impact of introducing an ACE regime : a behavioural corporate microsimulation analysis for Germany
Finke, Katharina; Heckemeyer, Jost H.; Spengel, Christoph - 2014
ACE regime in Germany. The simulation results show that granting an ACE for corporate income tax purposes results in a …
Persistent link: https://www.econbiz.de/10010357589
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Expected effects of the US tax reform on other countries : global and local survey evidence
Boumans, Dorine; Fuest, Clemens; Krolage, Carla; … - 2020
effects on investment in Germany are ambiguous: While some firms substitute between investment locations, others expand in …
Persistent link: https://www.econbiz.de/10012251340
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Employment effects of local business taxes : conference paper
Siegloch, Sebastian - 2014 - This version: June 30, 2014
This is the first paper to thoroughly investigate the employment effects of corporate taxation. Higher taxes are theoretically shown to have a negative impact on employment through reduced investments, if labor is regionally mobile. I test this prediction by exploiting the specific setting of...
Persistent link: https://www.econbiz.de/10010482472
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Flexibler Kündigungsschutz am Arbeitsmarkt
Donges, Juergen B.; Eekhoff, Johann; Franz, Wolfgang; … - 2004
Persistent link: https://www.econbiz.de/10010381185
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Gute Gemeindesteuern
Donges, Juergen B.; Eekhoff, Johann; Franz, Wolfgang; … - 2003
Persistent link: https://www.econbiz.de/10010381186