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Marginal effective tax rates as a tool for managerial economics in connection with the German tax reform 1990
Schneider, Dieter; Siegel, Theodor - 1988
Persistent link: https://www.econbiz.de/10000125099
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Expected future earnings, taxation, and university enrollment : a microeconometric model with uncertainty
Fossen, Frank M.; Glocker, Daniela - 2009
revenue-neutral, flat-rate tax reform with an unchanged basic tax allowance would increase enrollment rates for men in Germany …
Persistent link: https://www.econbiz.de/10011636264
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Expected future earnings, taxation, and university enrollment : a microeconometric model with uncertainty
Fossen, Frank M.; Glocker, Daniela - 2009
revenue-neutral, flat-rate tax reform with an unchanged basic tax allowance would increase enrollment rates for men in Germany …
Persistent link: https://www.econbiz.de/10003889498
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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
relevant for Germany in view of the heavy losses from renting. Using micro data from tax statistics we analyze the income tax …
Persistent link: https://www.econbiz.de/10003902662
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Differential taxation and firms' financial leverage : evidence from the introduction of a flat tax on interest income
Fossen, Frank M.; Simmler, Martin - 2012
such differential taxation on the debt ratio of firms. We exploit a 2009 tax reform in Germany as a quasi-experiment, which …
Persistent link: https://www.econbiz.de/10009580147
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Differential taxation and firms' financial leverage : evidence from the introduction of a flat tax on interest income
Fossen, Frank M.; Simmler, Martin - 2012
such differential taxation on the debt ratio of firms. We exploit a 2009 tax reform in Germany as a quasi-experiment, which …
Persistent link: https://www.econbiz.de/10009510579
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Expected future earnings, taxation, and university enrollment : a microeconometric model with uncertainty
Fossen, Frank M.; Glocker, Daniela - In: International tax and public finance 18 (2011) 6, pp. 688-723
Persistent link: https://www.econbiz.de/10009425942
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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
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Empirical studies on tax distribution and tax reform in Germany
Bach, Stefan - 2012
This professorial dissertation thesis collects several empirical studies on tax distribution and tax reform in Germany … presumptive tax base erosion. Chapter 4 deals with several assessment studies on the ecological tax reform implemented in Germany … econometric input-output model and a recursive-dynamic computable general equilibrium (CGE) model. Both models show that Germany …
Persistent link: https://www.econbiz.de/10009657735