ACE regime in Germany. The simulation results show that granting an ACE for corporate income tax purposes results in a … firm level, our analysis illustrates the heterogeneous distribution of the reform effect accross the sample. For 50% of …

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

The German corporate tax reform of 2008 has brought about important cuts in corporate tax rates, which were at the same … - corporate income tax and trade tax. The reform followed the distinct and internationally prevalent pattern of tax rate cut cum … base broadening. Its implications are thus not unique to Germany. Especially in view of the current economic crisis …

, a tax reform should affect compliance through its impact on tax rates and incentives. Our findings demonstrate the … importance of at least two further effects not covered by the traditional model: First, reform losers tend to evade more taxes … after the reform. Second, a reform from a proportionate to a progressive system decreases compliance compared to a switch in …

The German corporate tax reform of 2008 has brought about important cuts in corporate tax rates, which were at the same … - corporate income tax and trade tax. The reform followed the distinct and internationally prevalent pattern of tax rate cut cum … base broadening. Its implications are thus not unique to Germany. Especially in view of the current economic crisis …

distribution of income in Germany. We simulate stepwise increases in the value-added tax (VAT) rate, which are compensated by …

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 …

reform proposal for the tax system. The model was estimated with quarterly data for the period 1960 to 1994, the presently …