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Verbesserung der steuerstatistischen Informationssysteme zur Folgenabschätzung und Evaluierung steuerpolitischer Maßnahmen im Bereich der Unternehmensbesteuerung : Studie im Auftra...

Bach, Stefan; Buslei, Hermann; Dwenger, Nadja; Fossen, Frank - 2008

Persistent link: https://www.econbiz.de/10003712456

The impact of losses on income tax revenue and implicit tax rates of different income sources : evidence from microsimulation using tax statistics for Germany

Bach, Stefan; Buslei, Hermann - 2009

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

Persistent link: https://www.econbiz.de/10003902662

Auswirkungen des demographischen Wandels auf die private Nachfrage nach Gütern und Dienstleistungen in Deutschland bis 2050 : Endbericht

Buslei, Hermann (contributor); Schulz, Erika (contributor); … - 2007

In dem Gutachten wird die Entwicklung von Höhe und Struktur des privaten Verbrauchsin Deutschland bis zum Jahr 2050 …

Persistent link: https://www.econbiz.de/10003515282

The impact of introducing an interest barrier : evidence from the German corporation tax reform 2008

Buslei, Hermann; Simmler, Martin - 2012

In this study we investigate the impact of the thin capitalization rule (TCR), introduced in Germany in 2008, on firms …

Persistent link: https://www.econbiz.de/10009579254

Empirical macromodels under test : a comparative simulation study of the employment effects of a revenue neutral cut in social security contributions

Buscher, Herbert S.; Buslei, Hermann; Göggelmann, Klaus; … - 1998 - Preliminary version

In the paper we simulate a revenue-neutral cut in the social security contribution rate using five different types of macro- / microeconomic models, namely two models based on time-series data where the labour market is modelled basically demand oriented, two models of the class of computable...

Persistent link: https://www.econbiz.de/10011442295