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How should local governments tax local business? : lessons from an international comparison and a microsimulation analysis for Germany
Fossen, Frank M. (contributor); Bach, Stefan (contributor) - 2007
Persistent link: https://www.econbiz.de/10003577432
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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/10009580147
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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
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Die Idee der Cash-flow-Steuer vor dem Hintergrund des gegenwärtigen Steuersystems
Bach, Stefan - 1993
Persistent link: https://www.econbiz.de/10013358252
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Wirtschaftliche Auswirkungen einer ökologischen Steuerreform
Bach, Stefan (contributor) - 1995
Persistent link: https://www.econbiz.de/10000539256
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Sonderregelungen zur Vermeidung von unerwünschten Wettbewerbsnachteilen bei energieintensiven Produktionsbereichen im Rahmen einer Energiebesteuerung mit Kompensation
Bach, Stefan; Kohlhaas, Michael; Praetorius, Barbara; … - 1998
Persistent link: https://www.econbiz.de/10000648816
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Wirtschaftliche Auswirkungen einer ökologischen Steuerreform
Bach, Stefan (contributor) - 1995
Persistent link: https://www.econbiz.de/10004569305