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Wettbewerb der Steuersysteme in Europa : eine vergleichende Analyse am Beispiel der Region Oberrheingraben unter Einbeziehung aktueller Reformvorschläge

Eckerle, Tobias H. - 1997

deutschen Steuersenkungsmaßnahmen zum 1.1.98 reichen nicht aus, um den Wettbewerbsnachteil deutscher Unternehmen gegenüber … der Region überall weitgehend das gleiche Niveau aufweist. Dagegen können in Frankreich und der Schweiz je nach Gemeinde … steuerliche Standortattraktivität völlig. So gelingt es bei Neugründung von Unternehmen die Steuerbelastung in Colmar auf bis zu 5 …

Persistent link: https://www.econbiz.de/10013428117

Local business taxation and competition for capital : the choice of the tax rate

Büttner, Thiess - 1998

This paper discusses how local tax rates of the business tax are set when communities compete for capital as a mobile factor. In a theoretical model communities provide public inputs financed by a tax on capital income in order to maximize a general objective function, which includes residents'...

Persistent link: https://www.econbiz.de/10011621715

Optimal taxation in a spatial economy with transportation costs

Arnott, Richard J. - 1977

Persistent link: https://www.econbiz.de/10003474254

Local business taxation and competition for capital: the choice of the tax rate

Büttner, Thiess - 1998

Persistent link: https://www.econbiz.de/10013428182

Inflation, effective taxation and interest rates

Birati, Assa; Bulmash, Shemuel - 1985

Persistent link: https://www.econbiz.de/10000684791

Tax law and the transfer of start-up losses : a European overview and categorization

Bührle, Anna Theresa; Spengel, Christoph - 2019 - This version: September 11th, 2019

Most of the European Member States employ anti-loss trafficking rules. They aim to prevent the acquisition of mere corporate shells with high tax loss carryforwards for the tax asset to be utilized in profitable companies. However, other corporations can unintentionally be affected by the...

Persistent link: https://www.econbiz.de/10012102661

A life cycle labour supply model with taxes estimated on German panel data : the case of parallel preferences

Laisney, François; Lechner, Michael; Soest, Arthur van; … - 1993

We estimate Frisch labour supply functions for married women using information on desired hours, under the assumptions that these are based on a smooth convex approximation of the budget constraint. The minimum distance approach used allows for correlated random effects both in the wage and in...

Persistent link: https://www.econbiz.de/10011619417

Does legality matter? : the case of tax avoidance and evasion

Blaufus, Kay; Braune, Matthias; Hundsdoerfer, Jochen; … - 2015 - This version: August 2015

Previous research argues that law expresses social values and could, therefore, influence individual behavior independently of enforcement and penalization. Using three laboratory experiments on tax avoidance and evasion, we study how legality affects individuals' decisions. We find that,...

Persistent link: https://www.econbiz.de/10011309492

Taxes, subsidies and equilibrium labor market outcomes

Mortensen, Dale (contributor); … - 2001 - [Elektronische Ressource]

Persistent link: https://www.econbiz.de/10001723115

A life cycle labour supply model with taxes estimated on German panel data : the case of parallel preferences

Laisney, François; Lechner, Michael; Soest, Arthur van; … - 1993

Persistent link: https://www.econbiz.de/10003890029