The ecological tax reform that Germany implemented between 1999 and 2003 increased energy tax rates-especially on …

This study presents comprehensive macroeconomic measures on the revenue from business taxation in Germany. A comparison …

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 …

This study presents comprehensive macroeconomic measures on the revenue from business taxation in Germany. A comparison …

relevant for Germany in view of the heavy losses from renting. Using micro data from tax statistics we analyze the income tax …

The local business tax as the main revenue source of local governments in Germany has been under extensive debate for … the business sector in Germany to analyse the fiscal and distributional effects of the general reform options identified …