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Endogenous free riding and the decentralized user-fee financing of spillover goods in a n-region economy

Fuest, Clemens; Kolmar, Martin - In: International tax and public finance 20 (2013) 2, pp. 169-191

Persistent link: https://www.econbiz.de/10009745832

Aufkommens-, Beschäftigungs- und Wachstumswirkungen einer Steuerreform nach dem Vorschlag von Mitschke

Fuest, Clemens; Peichl, Andreas; Schaefer, Thilo - 2005

Das vorliegende Gutachten untersucht die Auswirkungen einer Neuordnung des deutschen Ertragsteuersystems nach dem Vorschlag von Joachim Mitschke (2004) auf Steueraufkommen, Beschäftigung und Wirtschaftswachstum. Grundlage der Analyse ist das Steuer-Transfer-Simulationsmodell FiFoSiM des...

Persistent link: https://www.econbiz.de/10012290121

Aufkommens-, Beschäftigungs- und Wachstumswirkungen einer Steuerreform nach dem Vorschlag von Mitschke

Fuest, Clemens (contributor); Peichl, Andreas (contributor); … - 2005

Persistent link: https://www.econbiz.de/10000322197

Is a flat tax reform feasible in a grown-up democracy of Western Europe? : a simulation study for Germany

Fuest, Clemens; Peichl, Andreas; Schaefer, Thilo - In: International tax and public finance 15 (2008) 5, pp. 620-636

Persistent link: https://www.econbiz.de/10003780652

The role of the corporate income tax as an automatic stabilizer

Büttner, Thiess; Fuest, Clemens - 2009

This paper analyses the effectiveness of the corporate income tax as an automatic stabilizer. It employs a unique firm-level dataset of German manufacturers combining financial statements with firm-specific information about credit market restrictions. The results show that approximately 20 per...

Persistent link: https://www.econbiz.de/10003887453

Internationalization and business tax revenue : evidence from Germany

Becker, Johannes; Fuest, Clemens - In: International tax and public finance 17 (2010) 2, pp. 174-192

Persistent link: https://www.econbiz.de/10003989845

How would the introduction of the EU-wide formula apportionment affect the distribution and size of the corporate tax base? : an analysis based on German multinationals

Fuest, Clemens; Hemmelgarn, Thomas; Ramb, Fred - In: International tax and public finance 14 (2007) 5, pp. 605-626

Persistent link: https://www.econbiz.de/10003559448

The role of the corporate income tax as an automatic stabilizer

Büttner, Thiess; Fuest, Clemens - In: International tax and public finance 17 (2010) 6, pp. 686-698

Persistent link: https://www.econbiz.de/10009247726

Does Germany collect revenue from taxing capital income?

Becker, Johannes (contributor); Fuest, Clemens (contributor) - 2005

A widespread objection to the introduction of consumption tax systems claims that this would lead to high tax revenue losses. This paper investigates the revenue effects of a consumption tax reform in Germany. Our results suggest that the revenue losses would be surprisingly low. We find a...

Persistent link: https://www.econbiz.de/10003110496

Corporate tax Reform and foreign direct investment in Germany : evidence from firm-level data

Becker, Johannes (contributor); Fuest, Clemens (contributor) - 2006

Persistent link: https://www.econbiz.de/10003364058