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The impact of losses on income tax revenue and implicit tax rates of different income sources : evidence from microsimulation using tax statistics for Germany
Bach, Stefan; Buslei, Hermann - 2009
relevant for Germany in view of the heavy losses from renting. Using micro data from tax statistics we analyze the income tax …
Persistent link: https://www.econbiz.de/10003902662
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Has German business income taxation raised too little revenue over the last decades?
Bach, Stefan - 2013
This study presents comprehensive macroeconomic measures on the revenue from business taxation in Germany. A comparison …
Persistent link: https://www.econbiz.de/10009745916