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base erosion and profit shifting (BEPS). We use the introduction of such an interest deductibility restriction in Germany …
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This paper empirically investigates distributional and welfare effects of Germany's year 2000 income tax reform. The … brackets, whereby income inequality increases, slightly greater in East- than in West-Germany. Moreover, households increase …
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. However, there are no uniform predictions of the size of this tax benefit (tax shield) in comparison to an opposing increasing …
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Michael Stimmelmayr undertakes the intricate task of analyzing the outcome and especially the efficiency gains of capital income tax reforms. The simultaneous alteration of several tax rates will induce multiple economy wide repercussions, as firms and households change their optimal behaviour...
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solely to Germany. Additionally, when we introduce the empirical evidence that capital income grows faster than non …
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