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~language:"eng"
~person:"Bach, Stefan"
~person:"Dwenger, Nadja"
~subject:"Arbeitsangebot"
~subject:"Arbeitslosigkeit"
~subject:"Microsimulation"
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Bach, Stefan
Dwenger, Nadja
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98
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20
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18
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15
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11
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ECONIS (ZBW)
9
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1
The impact of losses on income tax revenue and implicit tax rates of different income sources : evidence from microsimulation using tax statistics for Germany
Bach, Stefan
;
Buslei, Hermann
-
2009
In order to calculate the burden of a comprehensive and progressive income tax falling on a certain income source, an apportionment scheme for the entire tax burden has to be chosen. This raises the question of how to deal with losses, which is relevant for Germany in view of the heavy losses...
Persistent link: https://www.econbiz.de/10003902662
Saved in:
2
Firm level models
Buslei, Hermann
;
Bach, Stefan
;
Simmler, Martin
- In:
Handbook of microsimulation modelling
,
(pp. 479-503)
.
2014
Persistent link: https://www.econbiz.de/10010464154
Saved in:
3
The Impact of Losses on Income Tax Revenue and Implicit Tax Rates of Different Income Sources : Evidence from Microsimulation Using Tax Statistics for Germany
Bach, Stefan
;
Buslei, Hermann
-
2009
In order to calculate the burden of a comprehensive and progressive income tax falling on a certain income source, an apportionment scheme for the entire tax burden has to be chosen. This raises the question of how to deal with losses, which is relevant for Germany in view of the heavy losses...
Persistent link: https://www.econbiz.de/10014200579
Saved in:
4
Effective profit taxation and the elasticity of the corporate income tax base : evidence from German corporate tax return data
Dwenger, Nadja
(
contributor
);
Steiner, Viktor
(
contributor
)
-
2008
We estimate the elasticity of corporate taxable income with respect to the effective corporate tax rate on the basis of a pseudo-panel constructed from corporate tax return micro data for the period 1998-2001, a period which saw the introduction of a major corporate tax reform in Germany....
Persistent link: https://www.econbiz.de/10003779441
Saved in:
5
Effective profit taxation and the elasticity of the corporate income tax base : evidence from German corporate tax return data
Dwenger, Nadja
;
Steiner, Viktor
-
2008
We estimate the elasticity of corporate taxable income with respect to the effective corporate tax rate on the basis of a pseudo-panel constructed from corporate tax return micro data for the period 1998-2001, a period which saw the introduction of a major corporate tax reform in Germany....
Persistent link: https://www.econbiz.de/10003872150
Saved in:
6
A wealth tax on the rich to bring down public debt? : Revenue and distributional effects of a capital levy
Bach, Stefan
;
Beznoska, Martin
;
Steiner, Viktor
-
2011
The idea of higher wealth taxes to finance the mounting public debt in the wake of the financial crises is gaining ground in several OECD countries. We evaluate the revenue and distributional effects of a one-time capital levy on personal net wealth that is currently on the German political...
Persistent link: https://www.econbiz.de/10009487901
Saved in:
7
A wealth tax on the rich to bring down public debt? : revenue and distributional effects of a capital levy
Bach, Stefan
;
Beznoska, Martin
;
Steiner, Viktor
-
2011
The idea of higher wealth taxes to finance the mounting public debt in the wake of the financial crises is gaining ground in several OECD countries. We evaluate the revenue and distributional effects of a one-time capital levy on personal net wealth that is currently on the German political...
Persistent link: https://www.econbiz.de/10009269236
Saved in:
8
A wealth tax on the rich to bring down public debt? : revenue and distributional effects of a capital levy
Bach, Stefan
;
Beznoska, Martin
;
Steiner, Viktor
-
2011
The idea of higher wealth taxes to finance the mounting public debt in the wake of the financial crises is gaining ground in several OECD countries. We evaluate the revenue and distributional effects of a one-time capital levy on personal net wealth that is currently on the German political...
Persistent link: https://www.econbiz.de/10009236841
Saved in:
9
Financial leverage and corporate taxation : evidence from German corporate tax return data
Dwenger, Nadja
;
Steiner, Viktor
- In:
International tax and public finance
21
(
2014
)
1
,
pp. 1-28
Persistent link: https://www.econbiz.de/10010343496
Saved in:
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