is necessary if they choose public transportation. Furthermore a tax-deductible flat-rate per kilometer is required if …

public transportation. Furthermore a tax-deductible flat-rate per kilometer is required if they go by car. …

is suitable to achieve a comparable tax burden of partnerships and corporations. It can be shown that it is impossible to …

is suitable to achieve a comparable tax burden of partnerships and corporations. To calculate the tax burden on retained … earnings requires the combination of the progressive personal income tax, the trade tax, which varies widely depending on the … community and partnerships payments for interest, rent, leasing, and royalties, as well as the preferential tax rate. The …

. The paper simulates the new rules and shows how the tax burden is affected. Simulation is based on representative cost …The German corporate tax reform of 2008 has brought significant changes for determining the tax base of the trade tax … data of the manufacturing sector in 2006. The results show that the goals of the corporate tax reform are missed. The total …

. The paper simulates the new rules and shows how the tax burden is affected. Simulation is based on representative cost …The German corporate tax reform of 2008 has brought significant changes for determining the tax base of the trade tax … data of the manufacturing sector in 2006. The results show that the goals of the corporate tax reform are missed. The total …

perspective. This paper presents a simulation model mapping causal relationships behind this interaction. Results suggest that the …

-costs and including these costs into the validation of individual simulation results. This is demonstrated by using the …

-costs and including these costs into the validation of individual simulation results. This is demonstrated by using the …