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Is a flat tax reform feasible in a grown-up democracy of Western Europe? : a simulation study for Germany
Fuest, Clemens; Peichl, Andreas; Schaefer, Thilo - In: International tax and public finance 15 (2008) 5, pp. 620-636
Persistent link: https://www.econbiz.de/10003780652
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Corporate tax reform and foreign direct investment in Germany : evidence from firm-level data
Becker, Johannes; Fuest, Clemens; Hemmelgarn, Thomas - 2006
foreign-held affiliates in Germany. We do so by exploiting the very rich MiDi data base from the Deutsche Bundesbank. Although …
Persistent link: https://www.econbiz.de/10003335847
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The role of the corporate income tax as an automatic stabilizer
Büttner, Thiess; Fuest, Clemens - 2009
This paper analyses the effectiveness of the corporate income tax as an automatic stabilizer. It employs a unique firm-level dataset of German manufacturers combining financial statements with firm-specific information about credit market restrictions. The results show that approximately 20 per...
Persistent link: https://www.econbiz.de/10003887453
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Is a flat tax politically feasible in a grown-up welfare state?
Fuest, Clemens (contributor); Peichl, Andreas (contributor);  … - 2007
eÞects, however, are quite small. Although we have derived our results for the case of Germany, we do think that similar …
Persistent link: https://www.econbiz.de/10003477082
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Internationalization and business tax revenue : evidence from Germany
Becker, Johannes; Fuest, Clemens - In: International tax and public finance 17 (2010) 2, pp. 174-192
Persistent link: https://www.econbiz.de/10003989845
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Does a simpler income tax yield more equity and efficiency?
Fuest, Clemens; Peichl, Andreas; Schaefer, Thilo - In: CESifo economic studies : CESifo, a joint initiative of … 54 (2008) 1, pp. 73-97
This article investigates the impact of tax simplification on various indicators of the efficiency of the tax system and on the distribution of income. The analysis is based on a simulation model (FiFoSiM) using German income tax and household survey microdata. We model tax simplification as the...
Persistent link: https://www.econbiz.de/10003667774
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Is a flat tax feasible in a grown-up welfare state?
Fuest, Clemens (contributor); Peichl, Andreas (contributor);  … - 2007
reforms on equity and efficiency for the case of Germany. We find that a flat rate tax with a low tax rate and a low basic …
Persistent link: https://www.econbiz.de/10003578894
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How would the introduction of the EU-wide formula apportionment affect the distribution and size of the corporate tax base? : an analysis based on German multinationals
Fuest, Clemens; Hemmelgarn, Thomas; Ramb, Fred - In: International tax and public finance 14 (2007) 5, pp. 605-626
Persistent link: https://www.econbiz.de/10003559448
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The role of the corporate income tax as an automatic stabilizer
Büttner, Thiess; Fuest, Clemens - In: International tax and public finance 17 (2010) 6, pp. 686-698
Persistent link: https://www.econbiz.de/10009247726
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Does tax simplification yield more equity and efficiency? : an empirical analysis for Germany
Fuest, Clemens; Peichl, Andreas; Schaefer, Thilo - 2006
This paper investigates the impact of tax simplification on various indicators of the efficiency of the tax system and on the distribution of income. The analysis is based on a simulation model (FiFoSiM) using German income tax and household survey microdata. We model tax simplification as the...
Persistent link: https://www.econbiz.de/10011416429