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Unternehmensteuerreform 2008 : Selbstfinanzierungseffekte von knapp 3 Milliarden Euro
Dwenger, Nadja; Steiner, Viktor - In: DIW-Wochenbericht : Wirtschaft, Politik, Wissenschaft 75 (2008) 47, pp. 745-748
Persistent link: https://www.econbiz.de/10003776619
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Financial Leverage and Corporate Taxation : Evidence from German Corporate Tax Return Data
Dwenger, Nadja - 2011
corporate tax reform in Germany. The financial leverage is measured by the ratio of long-term debt to total capital. Endogeneity …
Persistent link: https://www.econbiz.de/10013134555
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Effective Profit Taxation and the Elasticity of the Corporate Income Tax Base : Evidence from German Corporate Tax Return Data
Dwenger, Nadja - 2011
introduction of a major corporate tax reform in Germany. Endogeneity of the effective tax rate is controlled for by an instrumental …
Persistent link: https://www.econbiz.de/10013134574