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Reforming the German local business tax : lessons from an international comparison and a microsimulation analysis
Fossen, Frank; Bach, Stefan - In: FinanzArchiv : European journal of public finance 64 (2008) 2, pp. 245-272
Persistent link: https://www.econbiz.de/10003740693
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How should local governments tax local business? : lessons from an international comparison and a microsimulation analysis for Germany
Fossen, Frank M. (contributor); Bach, Stefan (contributor) - 2007
Persistent link: https://www.econbiz.de/10003577432
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Formula apportionment : factor allocation and tax avoidance
Eichfelder, Sebastian; Hechtner, Frank; Hundsdoerfer, Jochen - 2015
This paper addresses the question of how firms react to tax incentives in a formula apportionment (FA) tax regime. Under FA, profits of all consolidated entities of a business group are summed and then allocated according to a formula based on FA factors. We hypothesize that firms may change the...
Persistent link: https://www.econbiz.de/10011392137
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Formula apportionment : factor allocation and tax avoidance
Eichfelder, Sebastian; Hechtner, Frank; Hundsdoerfer, Jochen - 2015
This paper addresses the question of how firms react to tax incentives in a formula apportionment (FA) tax regime. Under FA, profits of all consolidated entities of a business group are summed and then allocated according to a formula based on FA factors. We hypothesize that firms may change the...
Persistent link: https://www.econbiz.de/10011401184
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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
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The retrospective evaluation of elements of the VAT system : the case of Germany
Ochmann, Richard R.; Bach, Stefan; Beznoska, Martin - 2012
Persistent link: https://www.econbiz.de/10009670629
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Formula apportionment : factor allocation and tax avoidance
Eichfelder, Sebastian; Hechtner, Frank; Hundsdoerfer, Jochen - In: European accounting review 27 (2018) 4, pp. 649-681
Persistent link: https://www.econbiz.de/10011930142
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Formula apportionment : factor allocation and tax avoidance
Eichfelder, Sebastian; Hechtner, Frank; Hundsdoerfer, Jochen - 2017
This paper addresses the question of how firms react to tax incentives in a formula apportionment (FA) tax regime. Under FA, the profits of all consolidated entities of a business group are summed and then allocated according to a formula based on FA factors. We hypothesize that firms may change...
Persistent link: https://www.econbiz.de/10011705197
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Formula Apportionment : Factor Allocation and Tax Avoidance
Eichfelder, Sebastian - 2017
This paper addresses the question of how firms react to tax incentives in a formula apportionment (FA) tax regime. Under FA, the profits of all consolidated entities of a business group are summed and then allocated according to a formula based on FA factors. We hypothesize that firms may change...
Persistent link: https://www.econbiz.de/10012950781
Cover Image
Reforming the German local business tax : lessons from an international comparison and a microsimulation analysis
Fossen, Frank; Bach, Stefan - In: FinanzArchiv : European journal of public finance 64 (2008) 2, pp. 245-272
Persistent link: https://www.econbiz.de/10015099304