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Investment decisions and tax revenues under an allowance for corporate equity
Lammersen, Lothar - 2002
In recent years, some European countries have relied on elements of an allowance for corporate equity (ACE) in the …
Persistent link: https://www.econbiz.de/10013428486
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Oil discoveries and education spending in the postbellum south
Maurer, Stephan E. - 2018
Persistent link: https://www.econbiz.de/10011880308
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Estimating endogenous liquidity using transaction and order book information
Durand, Philippe; Gündüz, Yalın; Thomazeau, Isabelle - 2012
) transactions in order to understand two different phenomena. An order book of equity prices has been utilized so as to reveal any …
Persistent link: https://www.econbiz.de/10009674768
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The impact of changes in the FTSE 100 index
Mase, Bryan - 2002
Persistent link: https://www.econbiz.de/10001847533
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Who bears the burden of energy taxes?
DeWitt, Diane E.; Dowlatabadi, Hadi; Kopp, Raymond John - 1991
Persistent link: https://www.econbiz.de/10000957872
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Horizontal equity in the German tax-benefit system : a simulation approach for employees
Bönke, Timm; Eichfelder, Sebastian - 2010
-inherent equivalence scales and horizontal equity we find evidence for a structural discrimination of low income families, while families … in the high income brackets tend to be privileged. The equity in the treatment of a household type is not only affected … convincing justification for this inconsistency. -- horizontal equity ; family taxation ; distributive justice ; tax …
Persistent link: https://www.econbiz.de/10003962820
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The name game for contributions : influence of labeling and earmarking on the perceived tax burden
Hundsdoerfer, Jochen; Sielaff, Christian; Blaufus, Kay; … - 2010
In this paper we apply conjoint analysis as an empirical method to study the influence of tax labeling and tax earmarking on the perceived tax burden. As reference for the individual behavior we use the model of a rational utility maximizer described by the economic theory. We determine a...
Persistent link: https://www.econbiz.de/10003962952
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Der Einfluss der Besteuerung auf die Rechtsformwahl : eine Conjoint-Analyse
Sell, Sandra; Lopatta, Kerstin; Hundsdoerfer, Jochen - 2010
Die Untersuchung richtet sich auf die Ermittlung der relativen Bedeutung der laufenden und aperiodischen Besteuerung im Entscheidungsprozess der Rechtsformwahl. Unter Vernachlässigung von Planungskosten sollten rationale Steuerpflichtige die Steuerbelastung als ein Entscheidungskriterium bei...
Persistent link: https://www.econbiz.de/10009306015
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Effective taxation of top incomes in Germany
Bach, Stefan; Corneo, Giacomo; Steiner, Viktor - 2011
We exploit an exhaustive administrative dataset that includes the individual tax returns of all households in the top percentile of the income distribution in Germany to pin down the effective income taxation of households with very high incomes. Taking tax base erosion into account, we find...
Persistent link: https://www.econbiz.de/10009312821