relevant for Germany in view of the heavy losses from renting. Using micro data from tax statistics we analyze the income tax … income taxation ; implicit tax rates by income sources …

introduction of a major corporate tax reform in Germany. Endogeneity of the effective tax rate is controlled for by an instrumental … may benefit from various forms of tax shields. -- Corporate income taxation ; tax base elasticity ; micro simulation …

at dynamic misspecification in previous studies. -- Taxation ; business investment ; user cost of capital ; dynamic …

In this study we investigate the impact of the thin capitalization rule (TCR), introduced in Germany in 2008, on firms …

We estimate the impact of effective profit taxation on the financial leverage of corporations on the basis of a pseudo … corporate tax reform in Germany. The financial leverage is measured by the ratio of long-term debt to total capital. Endogeneity …. -- Financial leverage ; financial structure ; debt ratio ; corporate income taxation ; corporate tax return data …

eight existing economy and sector level climate neutrality studies for Germany that were published between 2019 and 2021 …

income taxation on investment in case of binding and non-binding financial constraints. By employing two different sample … average tax rate to measure liquidity outflow through taxation that corporate taxation affects investment through changing … error-correction models. -- Investment cash flow sensitivity ; financial constraints , taxation ; effective average tax rate …

Regulatory bank levies set incentives for banks to reduce leverage. At the same time, corporate income taxation makes … on corporate income taxation. Based on bank balance sheet data from 2006 to 2014 for a panel of EU-banks, our analysis … incentives of bank levies to reduce leverage turn ineffective. Thus, bank levies can counteract the debt bias of taxation only …