Current political discussions in Germany and other European countries illustrate the importance accorded to revenue and …

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 …

Current political discussions in Germany and other European countries illustrate the importance accorded to revenue and …

-tax differences in Germany. For the first time, the data set enables us to evaluate the extent to which financial and tax accounting … differ in Germany in the most accurate manner. Despite the close link between financial and tax accounting in Germany, we …

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 …

ACE regime in Germany. The simulation results show that granting an ACE for corporate income tax purposes results in a …