The German corporate tax reform of 2008 has brought about important cuts in corporate tax rates, which were at the same … time accompanied by significant changes in the determination of the tax base for both major German corporate taxes … - corporate income tax and trade tax. The reform followed the distinct and internationally prevalent pattern of tax rate cut cum …

The German corporate tax reform of 2008 has brought about important cuts in corporate tax rates, which were at the same … time accompanied by significant changes in the determination of the tax base for both major German corporate taxes … - corporate income tax and trade tax. The reform followed the distinct and internationally prevalent pattern of tax rate cut cum …

This paper presents an applied general equilibrium model for Germany. The model integrates specific labour market … and average wage tax, and social security contributions. …

We trace back Romania's development to a low-tax country among the Member States of the European Union by analysing the … major tax law changes in corporate taxation since 1992. We find that the significant reduction of the corporate income tax … rate from 45% in 1992 to 16% since 2005 has not been accompanied by a comprehensive broadening of the corporate income tax …

for investment. We measure the effective tax burden on capital investment and on highly qualified labour in 33 locations … across Europe and the United States. We then correlate both types of tax burden in order to study the different tax policy … federal structure with high tax autonomy stand for countries with lower tax burdens, especially on companies. Large countries …

im Fall (voll- thesaurierter Gewinne gewährleisten. Der European Tax Analyzer ist ein solches Modell, das diesen … Mindestanforderungen vollumfänglich genügt. Die hier durchgeführten Berechnungen mit dem European Tax Analyzer ergeben für ein typisches …

schweizerischen auszugleichen. Dagegen wäre mit Umsetzung der Vorschläge zur ?Großen Steuerreform 1999? in Deutschland eine derartige … geringsten wäre, wodurch der Standort Deutschland erheblich an Attraktivität gewinnen würde. Die Erhöhung der Körperschaftsteuer …

In this paper the impact of the corporate tax systems of the 15 EU-member states on the investment and the financing … decision of an US multinational corporation is analysed. The calculation of the resulting effective marginal tax rates (EMTR … which can affect cross-border location, investment and financing decisions. Moreover, recent reform proposals in Germany are …

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 …

that the subsistence level must be exempted from income tax, and that the government, after a transitional period ending in … 1995, has to change the tax rules accordingly. The already high levels of the budget deficit and public debt do not allow a … generous calculation of the tax free subsistence level with incentive-compatible marginal tax rates. The paper compares the …