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Demographischer Wandel und Steueraufkommen : Endbericht ; Forschungsprojekt im Auftrag des Bundesministeriums der Finanzen Forschungsauftrag Nr. 16/01

Bach, Stefan; Bork, Christhart; Krimmer, Pascal; … - 2002 - [Elektronische Ressource]

Persistent link: https://www.econbiz.de/10001727406

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 governments tax agglomeration rents?

Koh, Hyun-Ju; Riedel, Nadine - 2010

Persistent link: https://www.econbiz.de/10003943685

Innerstaatliche Erfolgszuordnung als Instrument der Steuerplanung

Scheffler, Wolfram - 2011

Persistent link: https://www.econbiz.de/10008992188

Business taxes and the electoral cycle

Foremny, Dirk; Riedel, Nadine - 2012

The purpose of this paper is to assess whether politicians manipulate the timing of tax rate changes in a strategic way to maximize reelection prospects. To do so, we exploit the German local business tax as a testing ground which is set autonomously by German municipalities. As election dates...

Persistent link: https://www.econbiz.de/10009488853

Business taxes and the electoral cycle

Foremny, Dirk; Riedel, Nadine - 2012

Persistent link: https://www.econbiz.de/10009488899

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

Grundsteuerreform: Aufkommens- und Belastungswirkungen des Äquivalenz-, Kombinations- und Verkehrswertmodells

Nehls, Daniela; Scheffler, Wolfram - 2015

Persistent link: https://www.econbiz.de/10010471776