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Sollen Freiberufler und Landwirte Gewerbesteuer zahlen? : steuersystematische Überlegungen und empirische Wirkungsanalysen

Bach, Stefan (contributor); Broer, Michael (contributor); … - 2008

Persistent link: https://www.econbiz.de/10003618817

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

Do higher corporate taxes reduce wages?

Fuest, Clemens; Peichl, Andreas; Siegloch, Sebastian - 2015

This paper estimates the incidence of corporate taxes on wages using a 20-year panel of German municipalities. Administrative linked employer-employee data allows estimating heterogeneous worker and firm effects. We set up a general theoretical framework showing that corporate taxes can have a...

Persistent link: https://www.econbiz.de/10011428676

Has German business income taxation raised too little revenue over the last decades?

Bach, Stefan - 2013

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

Persistent link: https://www.econbiz.de/10009745916

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

Do higher corporate taxes reduce wages? : micro evidence from Germany

Fuest, Clemens; Peichl, Andreas; Siegloch, Sebastian - 2013 - This version: May 3, 2013

Because of endogeneity problems very few studies have been able to identify the incidence of corporate taxes on wages. We circumvent these problems by using an 11-year panel of data on 11,441 German municipalities' tax rates, 8 percent of which change each year, linked to administrative matched...

Persistent link: https://www.econbiz.de/10009762793

Wage incidence of local corporate taxation : micro evidence from Germany ; conference paper

Fuest, Clemens; Peichl, Andreas; Siegloch, Sebastian - 2013 - Work in progress. This version: February 28, 2013

In this paper we provide empirical evidence on the wage incidence of the German business tax, which is set at the municipal level. For our analysis, we use very rich administrative linked employer-employee panel data, covering 11 years, and link it to data on the business tax rates of about...

Persistent link: https://www.econbiz.de/10010339957

Which workers bear the burden of corporate taxation and which firms can pass it on? : micro evidence from Germany

Fuest, Clemens; Peichl, Andreas; Siegloch, Sebastian - 2012

Persistent link: https://www.econbiz.de/10009582542

Do higher corporate taxes reduce wages? : micro evidence from Germany ; this paper is a completely revised version of ZEW Discussion Paper No. 13-039

Fuest, Clemens; Peichl, Andreas; Siegloch, Sebastian - 2015 - First version: July 2011.

Persistent link: https://www.econbiz.de/10011409928

Do higher corporate taxes reduce wages? : micro evidence from Germany

Fuest, Clemens; Peichl, Andreas; Siegloch, Sebastian - 2013

Persistent link: https://www.econbiz.de/10009740285