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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
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Does Consumption Decline at Retirement? Evidence from Repeated Cross-Section Data for Germany
Beznoska, Martin; Steiner, Viktor - 2012
-section data for Germany, this paper analyzes the retirement consumption puzzle for the German case. For our broadest consumption …
Persistent link: https://www.econbiz.de/10014167681