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Deutschland ist ein Hochsteuerland für Unternehmen
Spengel, Christoph; Wiegard, Wolfgang - In: Der Betrieb 58 (2005) 10, pp. 516-520
Persistent link: https://www.econbiz.de/10002646477
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Effective Tax Burden in Europe : Current Situation, Past Developments and Simulations of Reforms
Jacobs, Otto H. - 2002
This book summarises the results of a study on behalf of the European Commission. It presents estimates of effective average tax rates (EATR) in five EU Member States plus the USA. The main aim is to compare EATR on domestic investments by companies. A secondary aim is to work out the impact of...
Persistent link: https://www.econbiz.de/10013518849
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Impact of Tax-Rate Cut cum Base-Broadening Reforms on Heterogeneous Firms: Learning from the German Tax Reform of 2008
Finke, Katharina; Heckemeyer, Jost H.; Reister, Timo; … - In: FinanzArchiv: Public Finance Analysis 69 (2013) 1, pp. 72-114
The German 2008 corporate tax reform followed the distinct and internationally prevalent pattern of tax-rate cut cum base broadening. Based on a new corporate microsimulation model, ZEW TaxCoMM, we assess the heterogeneous effects of the tax reform on firms, varying according to some of the...
Persistent link: https://www.econbiz.de/10010625734