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The welfare loss from differential taxation of sectors in Germany
Radulescu, Doina (contributor);  … - 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/10003771793
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From separate accounting to formula apportionment : analysis in a dynamic framework
Radulescu, Doina (contributor) - 2007
Persistent link: https://www.econbiz.de/10003612722
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Tax incentives, bequest motives, and the demand for life insurance : evidence from two natural experiments in Germany
Sauter, Nicolas; Walliser, Jan; Winter, Joachim - 2010
-insurance demand. An unanticipated tax reform in 2000 halved the tax exemption limit for capital income in Germany. We document that …
Persistent link: https://www.econbiz.de/10003966524
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Local business taxation and competition for capital : the choice of the tax rate
Büttner, Thiess - 2001
empirical implications are tested using a large panel of jurisdictions in Germany, which have discretion in setting the local …
Persistent link: https://www.econbiz.de/10011398100
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Does Germany collect revenue from taxing capital income?
Becker, Johannes (contributor); Fuest, Clemens (contributor) - 2005
losses. This paper investigates the revenue effects of a consumption tax reform in Germany. Our results suggest that the …
Persistent link: https://www.econbiz.de/10003110496
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Determinants of tax rates in local capital income taxation : a theoretical model and evidence from Germany
Büttner, Thiess - 1999
) in West Germany. Taking into account possible competition effects, tax rates are found to be positively related to the …
Persistent link: https://www.econbiz.de/10009781689
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Information provision and support for inheritance taxation : evidence from a representative survey experiment in Germany
Bellani, Luna; Berriochoa, Kattalina; Kapteina, Mark; … - 2024
Germany. We show that information about tax allowances increases demand for higher taxes and shifts public opinion from …
Persistent link: https://www.econbiz.de/10014576946
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The impact of thin-capitalization rules on multinationals' financing and investment decisions
Büttner, Thiess; Overesch, Michael; Schreiber, Ulrich; … - 2006
Persistent link: https://www.econbiz.de/10003379792
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Neutral taxation of shareholder income? : corporate responses to an announced dividend tax
Alstadsæter, Annette; Fjaerli, Erik - 2009
The introduction of the 2006 Norwegian shareholder income tax was announced in advance, and it increased top marginal tax rates on individual dividend income from zero to 28 percent. We document strong timing effects on dividend payout on a large panel of non-listed corporations, with a surge of...
Persistent link: https://www.econbiz.de/10003806745
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The equity trap, the cost of capital and the firm's growth path
Lindhe, Tobias (contributor); Södersten, Jan (contributor) - 2006
Persistent link: https://www.econbiz.de/10003377163