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Income taxes and entrepreneurial choice : empirical evidence from Germany

Fossen, Frank M. (contributor); Steiner, Viktor (contributor) - 2006

Germany, the top marginal income tax rates were reduced exclusively for entrepreneurs in 1994 and 1999/2000. These tax reforms …

Persistent link: https://www.econbiz.de/10003315579

Financial leverage and corporate taxation : evidence from German corporate tax return data

Dwenger, Nadja; Steiner, Viktor - 2009

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/10003799719

Labor market effects of the German tax reform 2000

Haan, Peter (contributor); Steiner, Viktor (contributor) - 2005

In the year 2000, the German government passed the most ambitious tax reform in postwar German history aiming at a significant tax relief for households. An important aim of this tax reform was to improve work incentives and, thereby, foster employment. Drawing on data of the German Socio...

Persistent link: https://www.econbiz.de/10002637914

Distributional and fiscal effects of the German tax reform 2000 : a behavioral microsimulation analysis

Haan, Peter (contributor); Steiner, Viktor (contributor) - 2004 - [Elektronische Ressource]

Persistent link: https://www.econbiz.de/10002062078

Household taxation, income splitting and labor supply incentives : a microsimulation study for Germany

Steiner, Viktor (contributor); … - 2004 - [Elektronische Ressource]

Persistent link: https://www.econbiz.de/10002062133

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