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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

Preferences over capital inocome versus labor income taxation

Mahieu, Géraldine; Rottier, Stéphane - 2000

Persistent link: https://www.econbiz.de/10001512092

Effective marginal tax rates for US investors in Germany and Europe : an analysis of recent tax reforms in Germany

Spengel, Christoph - 1999

which can affect cross-border location, investment and financing decisions. Moreover, recent reform proposals in Germany are … likely to have an impact both on investment patterns and financing decisions of US multinationals in Germany. …

Persistent link: https://www.econbiz.de/10013428280

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

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

Wirtschaftsprüfung und Zeitgeist : Prof. Dr. Dr. h. c. mult. Adolf Moxter zum 75. Geburtstag

Moxter, Adolf (honouree) - 2004

Persistent link: https://www.econbiz.de/10002253986

Green tax reform and employment : the interaction of profit and factor taxes

Boeters, Stefan - 2001

The employment effects of an ecological tax reform depend decisively on the presence of a profit tax and on the extent to which profits are taxed. This is shown in a model where firms have monopoly power on product markets and bargain over wages with unions on the labour market. In the setting,...

Persistent link: https://www.econbiz.de/10013428427