This paper argues that the large reduction in corporate tax rates and only gradual widening of tax bases in many … make this point we develop a model in which governments compete for FDI using corporate tax rates and tax bases. The model …’s predictions regarding the slope of policy reaction functions and the response of equilibrium tax parameters to trade costs and …

Tax expenditures are granted for a variety of purposes in Germany. The paper presents data on the extent and the … structure of the tax expenditures in the period 2005 to 2012. Tax expenditures will be reduced somewhat in the period 2005 …

The tax burden of typical wage income earners in Germany is analyzed. It turns out that the overall tax rate (wage … income tax, solidarity surcharge, contributions to social security) for selected singles will go up in the period 2013 …–2017 if the tax rules will not be changed. The main reason is the progressivity of the income tax rate structure. In order to …

We use a unique exogenous corporate tax policy change in the Republic of Ireland to investigate how corporate taxation … increase in corporate tax rates for exporters did affect the entry or exit of plants from the US or UK in Ireland. Entry rates … Ireland reduce the size of their operations in response to the tax change …

, the authors analyze the impact of this relief on Italian firm capital structure. Despite the permanence of a tax advantage …

The paper analyses the financial structure of German inward FDI. From a tax perspective, intra-company loans granted by … the parent should be all the more strongly preferred over equity the lower the tax rate of the parent and the higher the … tax rate of the German affiliate. From our study of a panel of more than 8,000 non-financial affiliates in Germany, we …

. Subsidies are defined as the sum of tax expenditures and those government expenditures which distort the structure of the …

Tax expenditures are granted for a variety of purposes in Germany. They were significantly reduced in December 2003 …. After the general election in 2005, additional reductions of the tax expenditures were decided upon; however, new measures … were introduced, too. The paper presents data on the extent and the structure of the tax expenditures in the period 2003 to …

reform proposal has numerous disadvantages; it is accordingly concluded that the planned income tax changes should not be …

It is often proposed that capital income tax rates be harmonized. Otherwise, a “race to the bottom” will occur and lead … to governments not being able to perform their usual tasks. However, the development of corporate income tax revenues in … relation to GDP does not indicate that a race to the bottom has actually taken place. If tax competition were to become as …