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Impact of tax rate cut cum base broadening reforms on heterogeneous firms : learning from the German tax reform 2008

Finke, Katharina; Heckemeyer, Jost H.; Reister, Timo; … - 2010

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 …

Persistent link: https://www.econbiz.de/10003969889

Impact of tax rate cut cum base broadening reforms on heterogeneous firms : learning from the German tax reform 2008

Finke, Katharina; Heckemeyer, Jost H.; Reister, Timo; … - 2011 - This version: March 2011

Persistent link: https://www.econbiz.de/10009152555

Effektive Steuerbelastung der grenzüberschreitenden Geschäftstätigkeit nach den Vorschlägen zur Reform der Unternehmensbesteuerung

Spengel, Christoph - 2000

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 …

Persistent link: https://www.econbiz.de/10011444519

Romania’s development to a low-tax country : effective corporate tax burden in Romania from 1992 to 2010 and Romania’s current ranking among the eastern European member states

Spengel, Christoph; Lazar, Sebastian; Evers, Lisa; … - 2012

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...

Persistent link: https://www.econbiz.de/10009424711

Green tax reform and employment : the interaction of profit and factor taxes

Boeters, Stefan - 2001

The employment effects of an ecological tax reform depend decisively on the presence of a profit tax and on the extent to which profits are taxed. This is shown in a model where firms have monopoly power on product markets and bargain over wages with unions on the labour market. In the setting,...

Persistent link: https://www.econbiz.de/10011446713

Assessing the impact of introducing an ACE regime : a behavioural corporate microsimulation analysis for Germany

Finke, Katharina; Heckemeyer, Jost H.; Spengel, Christoph - 2014

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

Persistent link: https://www.econbiz.de/10010357589

Family tax splitting : a microsimulation of its potential labour supply and intra-household welfare effects in Germany

Beblo, Miriam; Beninger, Denis; Laisney, François - 2003

This paper assesses the effects that an introduction of the French family splitting mechanism would have on German families' labour supply and intra-household consumption behaviour. We use simulated real world microdata created by means of a "deterministic" collective labour supply model. The...

Persistent link: https://www.econbiz.de/10011448558

Economic effects of VAT reform in Germany

Boeters, Stefan; Böhringer, Christoph; Büttner, Thiess; … - 2006

quantitative analysis for Germany indicates that such concerns are misplaced. We find that the abolition of VAT differentiation has …

Persistent link: https://www.econbiz.de/10003328085

Die Ökologische Steuerreform in Deutschland : ein umweltpolitisches Feigenblatt

Böhringer, Christoph; Schwager, Robert - 2002

We assess the design of the recent environmental tax reform in Germany. Based on fundamental welfare economics we argue …

Persistent link: https://www.econbiz.de/10011447190

The impact of taxes on bilateral royalty flows

Dudar, Olena; Spengel, Christoph; Voget, Johannes - 2015

In 2013 the OECD introduced its Action Plan on base erosion and profit shifting (BEPS). One of the major concerns of this Plan is a strategic use of intangible assets as an instrument for profit shifting. The main purpose of this paper is to test whether multinational enterprises use intangibles...

Persistent link: https://www.econbiz.de/10011308427