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Bracket creep revisited - with and without r>g : evidence from Germany
Zhu, Junyi - 2015
solely to Germany. Additionally, when we introduce the empirical evidence that capital income grows faster than non …
Persistent link: https://www.econbiz.de/10011381623
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Preferences over capital inocome versus labor income taxation
Mahieu, Géraldine; Rottier, Stéphane - 2000
Persistent link: https://www.econbiz.de/10001512092
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Differential taxation and firms' financial leverage : evidence from the introduction of a flat tax on interest income
Fossen, Frank M.; Simmler, Martin - 2012
such differential taxation on the debt ratio of firms. We exploit a 2009 tax reform in Germany as a quasi-experiment, which …
Persistent link: https://www.econbiz.de/10009510579
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The role of capital income for top incomes shares in Germany
Bartels, Charlotte; Jenderny, Katharina - 2014
simulating legislative definitions of capital income prevailing in Germany between 2001 and 2010. For both simulation and the …
Persistent link: https://www.econbiz.de/10010429894
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Die Steuer- und Abgabensysteme der Niederlande und Deutschlands : eine Analyse der Wettbewerbswirkungen unter besonderer Berücksichtigung der Körperschaft- und Einkommensteuersyste...
Gröschel, Michael - 1997
and social security contributions for corporations and their shareholders in the Netherlands and Germany. The analysis …
Persistent link: https://www.econbiz.de/10013428119
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A note on capital income taxation with involuntary unemployment
Watanabe, Minoru - 2021
Persistent link: https://www.econbiz.de/10012667887
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How do entrepreneurial portfolios respond to income taxation?
Fossen, Frank M.; Rees, Ray; Rostam-Afschar, Davud; … - 2017
hypotheses, we use household survey panel data for Germany eliciting the personal wealth composition in detail in 2002, 2007, and …
Persistent link: https://www.econbiz.de/10011671669
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Nötig ist eine im strengsten Sinne rechtsstaatliche Einkommensteuer-Reform
Tipke, Klaus - In: Orientierungen zur Wirtschafts- und Gesellschaftspolitik 109 (2006) 3, pp. 57-63
Persistent link: https://www.econbiz.de/10003373798
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Estimating dynamic income responses to tax changes : evidence from Germany
Massarrat-Mashhadi, Nima; Werdt, Clive - 2012
This paper provides new empirical insights on the elasticity of taxable income to the net-oftax rate. Using a panel of German income tax return data, we followed taxpayers from 2001 to 2006 to analyze the effects of the German tax reforms of 2004 and 2005. Implementing a dynamic model as...
Persistent link: https://www.econbiz.de/10009783519
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The elasticity of taxable income for Germany and its sensitivity to the appropriate model
Werdt, Clive - 2015
This paper provides new empirical insights on the elasticity of taxable income for Germany. Using a rich panel of …
Persistent link: https://www.econbiz.de/10010473165