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Die kurzfristigen Steuereffekte der "Thesaurierungsbegünstigung" für Personenunternehmen : eine mikrofundierte Analyse
Broer, Michael (contributor); Dwenger, Nadja (contributor) - 2008
Persistent link: https://www.econbiz.de/10003651017
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Effective profit taxation and the elasticity of the corporate income tax base : evidence from German corporate tax return data
Dwenger, Nadja (contributor); Steiner, Viktor (contributor) - 2008
introduction of a major corporate tax reform in Germany. Endogeneity of the effective tax rate is controlled for by an instrumental …
Persistent link: https://www.econbiz.de/10003779441
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Gewerbesteuerreform 2008 : Belastungswirkungen bei Unternehmen und Gemeinden
Broer, Michael (contributor) - 2008
Persistent link: https://www.econbiz.de/10003618818
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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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Financial leverage and corporate taxation : evidence from German corporate tax return data
Dwenger, Nadja; Steiner, Viktor - 2009
corporate tax reform in Germany. The financial leverage is measured by the ratio of long-term debt to total capital. Endogeneity …
Persistent link: https://www.econbiz.de/10003799719
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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