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Effektive Steuerbelastung der grenzüberschreitenden Geschäftstätigkeit nach den Vorschlägen zur Reform der Unternehmensbesteuerung
Spengel, Christoph - 2000
Das Steuersenkungsgesetz stellt das größte Reformvorhaben auf dem Gebiet der direkten Steuern in Deutschland seit der … internationalen Wettbewerbsfähigkeit von Unternehmen am Standort Deutschland, Stärkung der Attraktivität des Standorts Deutschland für … (King-Fullerton-Ansatz) für Deutschland und die übrigen EU-Mitgliedstaaten brachte folgende Ergebnisse. Die Reform erfüllt …
Persistent link: https://www.econbiz.de/10010297677
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Who Gets the Money? The Dynamics of R&D Project Subsidies in Germany
Aschhoff, Birgit - 2008
The question of the allocation of public R&D funding is becoming particularly important when it comes to identifying the effects of state subsidies, in terms of input or output additionality. This analysis goes one important step further than the existing literature by including the time...
Persistent link: https://www.econbiz.de/10010298027
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The effect of subsidies on R&D investment and success: do subsidy history and size matter?
Aschhoff, Birgit - 2009
This study provides insights into the effects of public R&D grants on R&D input and output of firms from Germany …
Persistent link: https://www.econbiz.de/10010298803
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Who Gets the Money? The Dynamics of R&D Project Subsidies in Germany
Aschhoff, Birgit - 2009
This paper looks at which firms receive R&D project grants and how this public support evolves over time by considering in particular firm's previous participation. The question of the allocation of public R&D funding is becoming particularly important when it comes to identifying the effects of...
Persistent link: https://www.econbiz.de/10010298811
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Structural properties of cooperation networks in Germany: From basic to applied research
Brökel, Tom; Graf, Holger - 2010
industries. The study is based on a new data source on subsidized R&D cooperation in Germany, which is presented in detail and …
Persistent link: https://www.econbiz.de/10010281619
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Tax Revenue Losses Through Cross-Border Loss Offset : An Insurmountable Hurdle for Formula Apportionment?
Mardan, Mohammed - 2017
This paper analyzes the relevance of firm losses for tax revenues and welfare when switching from separate accounting to a system of tax base consolidation with formula apportionment. We find that a system change unambiguously decreases tax revenues in the short run, in which neither firms nor...
Persistent link: https://www.econbiz.de/10012960117
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How Low Business Tax Rates Attract Multinational Headquarters : Municipality-Level Evidence from Germany
Becker, Sascha O. - 2009
,000 municipalities in Germany to analyze the sensitivity of the location decisions of foreign MNEs with respect to business tax rates …
Persistent link: https://www.econbiz.de/10012765355
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The Welfare Loss from Differential Taxation of Sectors in Germany
Radulescu, Doina Maria - 2008
-corporate sectors in Germany. In doing so, we perform a counterfactual analysis and ask how the allocation of capital across sectors …
Persistent link: https://www.econbiz.de/10012769707
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Do Higher Corporate Taxes Reduce Wages? Micro Evidence from Germany
Fuest, Clemens; Peichl, Andreas; Siegloch, Sebastian - 2021
This paper estimates the incidence of corporate taxes on wages using a 20-year panel of German municipalities exploiting 6,800 tax changes for identification. Using event study designs and differences-in-differences models, we find that workers bear about half of the total tax burden....
Persistent link: https://www.econbiz.de/10013315773
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When Taxation Changes the Course of the Year - Fiscal Year Adjustments and the German Tax Reform 2000/2001
Blasch, Frank; Weichenrieder, Alfons J. - 2021
The paper examines 157 German listed corporations that had the option of changing their fiscal year to achieve a possible tax reduction in connection with the major tax reform of 2000/2001. The tax reduction from a change was larger, the larger the expected profits. However, with costs of...
Persistent link: https://www.econbiz.de/10013317314