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Rescue Policies for Small Businesses in the COVID-19 Recession

Nola, Alessandro Di; Kaas, Leo; Wang, Haomin - 2022

While the COVID-19 pandemic had a large and asymmetric impact on firms, many countries quickly enacted massive business rescue programs which are specifically targeted to smaller firms. Little is known about the effects of such policies on business entry and exit, factor reallocation, and...

Persistent link: https://www.econbiz.de/10013293851

Top Incomes and Top Taxes in Germany

Corneo, Giacomo - 2006

We analyze the distribution and taxation of top incomes in Germany during the 1990s on the basis of individual tax … findings are as follows: (i) incomes are highly concentrated in Germany, more than commonly thought; (ii) the German economic … concentrated in Germany, more than commonly thought; (iv) although effective tax rates are significantly lower than statutory ones …

Persistent link: https://www.econbiz.de/10012781544