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Kapitalerträge, Steuerreformen und die Kunst des (Un-)Möglichen

Posch, Ingeborg; Knoll, Leonhard - In: Wirtschaftspolitische Blätter 46 (1999) 4, pp. 301-309

Persistent link: https://www.econbiz.de/10001473742

Distributional and welfare effects of Germany‘s year 2000 tax reform

Ochmann, Richard - 2010

This paper empirically investigates distributional and welfare effects of Germany's year 2000 income tax reform. The … brackets, whereby income inequality increases, slightly greater in East- than in West-Germany. Moreover, households increase …

Persistent link: https://www.econbiz.de/10009272596

Preferences over capital inocome versus labor income taxation

Mahieu, Géraldine; Rottier, Stéphane - 2000

Persistent link: https://www.econbiz.de/10001512092

Effective marginal tax rates for US investors in Germany and Europe : an analysis of recent tax reforms in Germany

Spengel, Christoph - 1999

which can affect cross-border location, investment and financing decisions. Moreover, recent reform proposals in Germany are … likely to have an impact both on investment patterns and financing decisions of US multinationals in Germany. …

Persistent link: https://www.econbiz.de/10013428280

Why governments should tax mobile capital in the presence of unemployment

Koskela, Erkki - 1998

Persistent link: https://www.econbiz.de/10013453257

Green tax reform and employment : the interaction of profit and factor taxes

Boeters, Stefan - 2001

The employment effects of an ecological tax reform depend decisively on the presence of a profit tax and on the extent to which profits are taxed. This is shown in a model where firms have monopoly power on product markets and bargain over wages with unions on the labour market. In the setting,...

Persistent link: https://www.econbiz.de/10013428427