Mobilität von Unternehmen senken viele Länder ihre Steuern, um Investitionen und Jobs ins Land zu holen. Auch in Deutschland … Arbeitnehmern, jungen Arbeitnehmern und Frauen, die in Deutschland noch immer häufig die Rolle des Zweitverdieners haben, zu …

tax rate of the German affiliate. From our study of a panel of more than 8,000 non-financial affiliates in Germany, we …

Im internationalen Vergleich besteuert Deutschland die Vermögen niedrig. Eine Ausweitung der Besteuerung auf das … Grundstücken oder Unternehmen. Daher sollten die persönlichen Freibeträge moderat sein, um niedrige Steuersätze und eine …

tax rate of the German affiliate. From our study of a panel of more than 8,000 non-financial affiliates in Germany, we …

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

corporate tax reform in Germany. The financial leverage is measured by the ratio of long-term debt to total capital. Endogeneity …

We analyze the distribution and taxation of top incomes in Germany during the 1990s on the basis of individual tax … findings are as follows: (i) incomes are highly concentrated in Germany, more than commonly thought; (ii) the German economic … concentrated in Germany, more than commonly thought; (iv) although effective tax rates are significantly lower than statutory ones …

We analyze the distribution and taxation of top incomes in Germany during the 1990s on the basis of individual tax … findings are as follows: (i) incomes are highly concentrated in Germany, more than commonly thought; (ii) the German economic … concentrated in Germany, more than commonly thought; (iv) although effective tax rates are significantly lower than statutory ones …