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Payroll taxes and factor demand

Hart, Robert A. - 1985

Persistent link: https://www.econbiz.de/10000702252

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

The reform of local business taxes in Germany

Albers, Willi - In: Environment & planning / C : international journal of … 5 (1987) 1, pp. 69-74

Persistent link: https://www.econbiz.de/10001045559

A local income and corporation tax as an alternative to the German local business tax : an empirical analysis for selected municipalities

Maiterth, Ralf; Zwick, Markus - In: Jahrbücher für Nationalökonomie und Statistik 226 (2006) 3, pp. 285-307

Persistent link: https://www.econbiz.de/10003325291

How low business tax rates attract multinational headquarters : municipality-level evidence from Germany

Becker, Sascha O.; Egger, Peter; Merlo, Valeria - 2009

,000 municipalities in Germany to analyze the sensitivity of the location decisions of foreign MNEs with respect to business tax rates …

Persistent link: https://www.econbiz.de/10003806078

The rich demystified : a reply to Bach, Corneo, and Steiner (2008)

Jacob, Martin; Niemann, Rainer; Weiss, Martin - 2008

The contribution Bach, Corneo and Steiner (2008) has argued that "the rich" do not pay taxes adequately in relation to their income, finding, for instance, an effective tax rate of only 38.1% for the 0.001% fractile of German income taxpayers in 2001. This result contrasts sharply with the...