Narrow search
Showing 1 - 4 of 4
Cover Image
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
Cover Image
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
Cover Image
The Incidence of the European Union Emissions Trading System and the Role of Revenue Recycling : Empirical Evidence from Combined Industry- and Household-Level Data
Beznoska, Martin - 2012
We calculate the expected incidence of the European Union Emissions Trading System (EU-ETS) using industry and household-level data. By combining data on direct CO2 emissions by production sector from the German Environmental Account with the German Input-Output Accounts, we calculate the CO2...
Persistent link: https://www.econbiz.de/10013102848
Cover Image
Cultural Integration in Europe
Constant, Amelie F.; Nottmeyer, Olga; Zimmermann, Klaus F. - 2010
This chapter investigates the integration processes of immigrants in Germany by comparing certain immigrant groups to … Germany …
Persistent link: https://www.econbiz.de/10014195973