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Wirtschaftsprüfung und Zeitgeist : Prof. Dr. Dr. h. c. mult. Adolf Moxter zum 75. Geburtstag
Moxter, Adolf (honouree) - 2004
Persistent link: https://www.econbiz.de/10002253986
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Capital Income Taxation and the Mirrlees Review
Apps, Patricia F. - 2012
The Mirrlees Review of the UK tax system, together with its companion volume of research papers, can be expected to influence future discussions of tax reform. Indeed, this can already be recognised in the Henry Review. As far as income taxation is concerned, the most substantive recommendation...
Persistent link: https://www.econbiz.de/10013104953
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Estimating the Laffer Tax Rate on Capital Income : Cross-Base Responses Matter!
Lefebvre, Marie-Noëlle; Lehmann, Etienne; Sicsic, Michaël - 2023
We theoretically express the Laffer tax rate on capital income as a function of the elasticities of capital income (the "direct" elasticity) and of labor income (the "cross" elasticity) with respect to the net-of-tax rate on capital income. We estimate these elasticities using salient capital...
Persistent link: https://www.econbiz.de/10014344810
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Einkommensteuer und Unternehmensbewertung : Probleme mit der Steuerreform 2008
Ballwieser, Wolfgang; Kruschwitz, Lutz; Löffler, Andreas - In: WPg : Kompetenz schafft Vertrauen 60 (2007) 18, pp. 765-769
Persistent link: https://www.econbiz.de/10003542810
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Verteilungswirkungen der Steuerreform 2000/2005 im Vergleich zum "Karlsruher Entwurf" : Auswirkungen auf die Einkommensverteilung bei Selbständigen (freie Berufe, Unternehmer) und...
Merz, Joachim; Zwick, Markus - In: Wirtschaft und Statistik : WISTA (2002) 8, pp. 729-740
Persistent link: https://www.econbiz.de/10001696247
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Die Behandlung von Gewinnen aus Betriebsveräußerungen nach dem Steuersenkungsgesetz
Schulze zur Wiesche, Dieter - In: WPg : Kompetenz schafft Vertrauen 54 (2001) 23, pp. 1377-1386
Persistent link: https://www.econbiz.de/10001632385
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Anwendungs- und Zweifelsfragen bei § 2 b EStG
Kaligin, Thomas - In: WPg : Kompetenz schafft Vertrauen 52 (1999) 12, pp. 455-461
Persistent link: https://www.econbiz.de/10001417480
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Income Taxes and Entrepreneurial Choice : Empirical Evidence from Germany
Fossen, Frank M. - 2007
Germany, the top marginal income tax rates were reduced exclusively for entrepreneurs in 1994 and 1999-2000. These tax reforms …
Persistent link: https://www.econbiz.de/10012778434
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Global Reform of Personal Income Taxation, 1981-2005 : Evidence from 189 Countries
Sabirianova Peter, Klara - 2009
In this paper we use a panel of 189 countries to describe the salient trends that have emerged in national personal income tax systems spanning the twenty five year period from 1981 to 2005. Using complete national income tax schedules, we calculate actual average and marginal tax rates at...
Persistent link: https://www.econbiz.de/10013158615
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Why are Mothers Working Longer Hours in Austria than in Germany? A Comparative Micro Simulation Analysis
Dearing, Helene; Hofer, Helmut; Lietz, Christine; … - 2021
Labor force participation rates of mothers in Austria and Germany are similar, however full-time employment rates are …, differences in mothers' employment patterns can partly be explained by the different tax systems: While Germany has a system of … joint taxation with income splitting for married couples, Austria taxes everyone individually, which leads to lower marginal …
Persistent link: https://www.econbiz.de/10013316983