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Steuerwirkungsanalysen unter Verwendung von unternehmensbezogenen Mikrosimulationsmodellen

Reister, Timo - 2009

Problemstellung, Zielsetzung und Aufbau der Arbeit -- Mikrosimulationsmodelle im Bereich der Unternehmensbesteuerung -- ZEW Corporate Taxation Microsimulation Model (ZEW TaxCoMM) -- Anwendung des ZEW TaxCoMM -- Thesenförmige Zusammenfassung.

Persistent link: https://www.econbiz.de/10014014950

Distributional and welfare effects of Germany's year 2000 tax reform : the context of savings and portfolio choice

Ochmann, Richard R. - In: Empirical economics : a journal of the Institute for … 51 (2016) 1, pp. 93-123

Persistent link: https://www.econbiz.de/10011515495

Shifting taxes away from labour enhances equity and fiscal efficiency

Coda Moscarola, Flavia; Colombino, Ugo; Figari, Francesco; … - In: Journal of policy modeling : JPMOD ; a social science … 42 (2020) 2, pp. 367-384

Persistent link: https://www.econbiz.de/10012498803

Effective corporate taxation, tax incidence and tax reforms : evidence from OECD countries

Barrios Cobos, Salvador; Nicodème, Gaëtan; Sánchez … - 2014

Persistent link: https://www.econbiz.de/10010461786

The shaky case for a business cash-flow tax over a business income tax

Batchelder, Lily L. - In: National tax journal 70 (2017) 4, pp. 901-935

Persistent link: https://www.econbiz.de/10011833861

The effect of taxes on Corporate Financing Decisions – Evidence from the German Interest Barrier

Alberternst, Stephan; Sureth, Caren - 2015

base erosion and profit shifting (BEPS). We use the introduction of such an interest deductibility restriction in Germany …

Persistent link: https://www.econbiz.de/10011334123

Tax wedges, financial frictions and misallocation

Ábrahám, Árpád; Gottardi, Piero; Hubmer, Joachim; … - In: Journal of public economics 227 (2023), pp. 1-18

Persistent link: https://www.econbiz.de/10014483834

Two general lessons from the 2019 personal income tax reform of China

An, Zhiyong - In: The Economists' voice 16 (2019) 1, pp. 1-5

Persistent link: https://www.econbiz.de/10012157433

Consumption and cash-flow taxes in an international setting

Auerbach, Alan J.; Devereux, Michael P. - 2013

Persistent link: https://www.econbiz.de/10010207424

Cash-flow taxes in an international setting

Auerbach, Alan J.; Devereux, Michael P. - In: American economic journal : a journal of the American … 10 (2018) 3, pp. 69-94

Persistent link: https://www.econbiz.de/10011898985

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