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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
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Untersuchung zu den Wirkungen der gegenwärtigen Ehegattenbesteuerung : [auf Grundlage von fortgeschriebenen Einzeldaten der Einkommensteuerstatistik ; Projektbericht 2 zur Forschun...
Bach, Stefan; Buslei, Hermann; Svindland, Dagmar; … - 2003 - [Elektronische Ressource]
Persistent link: https://www.econbiz.de/10001783442
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Modelle für die Vermögensbesteuerung von natürlichen Personen und Kapitalgesellschaften-Konzepte, Aufkommen, wirtschaftliche Wirkungen : Endbericht; Forschungsprojekt im Auftrag de...
Bach, Stefan; Haan, Peter; Maiterth, Ralf; Sureth, Caren - 2004 - 1. Aufl.
Persistent link: https://www.econbiz.de/10002216502
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Do governments tax agglomeration rents?
Koh, Hyun-Ju; Riedel, Nadine - 2010
Persistent link: https://www.econbiz.de/10003943685
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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
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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/10009488899
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Aufkommens- und Verteilungswirkungen einer Grünen Vermögensabgabe
Bach, Stefan; Beznoska, Martin; Steiner, Viktor - 2010
Persistent link: https://www.econbiz.de/10009671048
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Aufkommens- und Verteilungswirkungen einer Wiederbelebung der Vermögensteuer
Bach, Stefan; Beznoska, Martin - 2012
Persistent link: https://www.econbiz.de/10009671356
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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
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Do governments tax agglomeration rents?
Koh, Hyun-Ju; Riedel, Nadine - 2010
Persistent link: https://www.econbiz.de/10008933104