Showing 1 - 3 of 3
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
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
Persistent link: https://www.econbiz.de/10010343496