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Effective taxation of top incomes in Germany, 1992 - 2002

Bach, Stefan (contributor); Corneo, Giacomo (contributor); … - 2008

Persistent link: https://www.econbiz.de/10003641752

The taxation of passive foreign investment : lessons from German experience

Ruf-Leuschner, Martina; Weichenrieder, Alfons J. - 2009

The paper evaluates the working of German CFC rules that restrict the use of foreign subsidiaries located in low-tax countries to shelter passive investment income from home taxation. While passive investments make up a significant fraction of German outbound FDI, we find that German CFC rules...

Persistent link: https://www.econbiz.de/10003833331

Thin-capitalization rules and company responses experience from German legislation

Weichenrieder, Alfons J. (contributor); … - 2008

By granting intracompany loans to their foreign affiliates, multinational firms may reduce their tax liability abroad. Many countries have legislated thin-capitalization rules (TCRs) that limit the allowable levels of intracompany loans or restrict interest deductibility if certain thresholds...

Persistent link: https://www.econbiz.de/10003790755

When taxation changes the course of the year : fiscal year adjustments and the German tax reform 2000/2001

Blasch, Frank (contributor); … - 2006

Persistent link: https://www.econbiz.de/10003457413

The effects of taxation on the location decision of multinational firms : M&A vs. Greenfield investments

Hebous, Shafik; Ruf, Martin; Weichenrieder, Alfons J. - 2010

In this study, we estimate the impacts of differences in international tax rates on the probability of choosing a location for an affiliate of a multinational firm. In particular, we distinguish between the tax sensitivity of Greenfield and M&A investments. Based on a novel firm-level dataset on...

Persistent link: https://www.econbiz.de/10003974552

Profit shifting in the EU : evidence from Germany

Weichenrieder, Alfons J. (contributor) - 2007

Persistent link: https://www.econbiz.de/10003499543

Top incomes and top taxes in Germany

Bach, Stefan (contributor); Corneo, Giacomo (contributor); … - 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/10003300942

Debt financing and sharp currency depreciations : wholly vs. partially owned multinational affiliates

Hebous, Shafik; Weichenrieder, Alfons J. - 2009

This paper provides empirical evidence on two potential costs of shared ownership of German affiliates abroad. First, in periods of currency crises, wholly-owned affiliates, in contrast to partially-owned affiliates, seem to circumvent financial constraints by accessing capital from their parent...

Persistent link: https://www.econbiz.de/10003923516

The growth in military expenditure in Germany 1951 - 2011: did parties matter?

Kauder, Björn; Potrafke, Niklas - 2015

We examine whether government ideology was correlated with the growth in military expenditure in Germany over the …

Persistent link: https://www.econbiz.de/10010515371

Government ideology and tuition fee policy : evidence from the German states

Kauder, Björn; Potrafke, Niklas - 2013

In January 2005 the German Supreme Court permitted the state governments to charge tuition fees. By exploiting the natural experiment, we examine how government ideology influenced the introduction of tuition fees. The results show that rightwing governments were active in introducing tuition...

Persistent link: https://www.econbiz.de/10009732998