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losses. This paper investigates the revenue effects of a consumption tax reform in Germany. Our results suggest that the …
Persistent link: https://www.econbiz.de/10003110496
This study investigates the impact of dividend taxes on equity mutual fund investments, using the 2018 German Investment Tax Reform as a unique case study. This reform eliminated the foreign tax credit for German fund investors, thereby introducing a new tax planning channel for German equity...
Persistent link: https://www.econbiz.de/10014491872
Persistent link: https://www.econbiz.de/10011733586
losses. This paper investigates the revenue effects of a consumption tax reform in Germany. Our results suggest that the …
Persistent link: https://www.econbiz.de/10013318411
which can affect cross-border location, investment and financing decisions. Moreover, recent reform proposals in Germany are … likely to have an impact both on investment patterns and financing decisions of US multinationals in Germany. …
Persistent link: https://www.econbiz.de/10013428280
simulating legislative definitions of capital income prevailing in Germany between 2001 and 2010. For both simulation and the …
Persistent link: https://www.econbiz.de/10010429894
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
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