Germany's repeal of the corporate capital gains tax for the disposal of domestic holdings was expected to substantially …

all. In this paper we take Germany and its data situation as a proxy for many countries' restrictions in terms of tax data …

2005 and the reform act of business taxation 2008 in Germany on cross border marginal purchase prices and marginal seller …. Now the Austrian investor is able to pay higher marginal prices for subsidiaries located in Germany and Austria. … Unternehmensteuerreform 2008 in Deutschland und die Einführung der Gruppenbesteuerung in Österreich in 2005 auf die Käufer- und …

in der Literatur derzeit als Standard angesehenen Ansatzes Einkommenselastizitäten für Deutschland in mehreren …