base broadening. Its implications are thus not unique to Germany. Especially in view of the current economic crisis … heart of the academic and political debate in Germany and other countries. In this paper we present a new corporate …

base broadening. Its implications are thus not unique to Germany. Especially in view of the current economic crisis … heart of the academic and political debate in Germany and other countries. In this paper we present a new corporate …

effects of tax loss treatment can be expected. First, firms make their investment decisions in the face of potential future … losses. Then, the various types of conceivable loss offset provisions affect investment decisions. Secondly, existing loss … carryforwards resulting from losses in the past affect the tax rate-elasticity of current investment decisions. The empirical …

German multinationals' direct investments abroad and of foreign multinationals' investments in Germany from 1996 till 2008. A … corresponds to that of Germany. The impact of taxation on investments is negative. A ten percentage points higher corporate tax …

Das Steuersenkungsgesetz stellt das größte Reformvorhaben auf dem Gebiet der direkten Steuern in Deutschland seit der … internationalen Wettbewerbsfähigkeit von Unternehmen am Standort Deutschland, Stärkung der Attraktivität des Standorts Deutschland für … (King-Fullerton-Ansatz) für Deutschland und die übrigen EU-Mitgliedstaaten brachte folgende Ergebnisse. Die Reform erfüllt …

'deterministic' collective labour supply model. The data are generated by a compound procedure of estimation and calibration based on …

design of their tax systems. We analyse the effects of ACE-based taxation on rates of return and effective tax rates. In-vestment …