corporate tax reform in Germany. The financial leverage is measured by the ratio of long-term debt to total capital. Endogeneity … that benefit from various other forms of tax shields, in particular depreciation allowances and tax loss carry …

introduction of a major corporate tax reform in Germany. Endogeneity of the effective tax rate is controlled for by an instrumental …

In den vergangenen Jahren ist das Aufkommen aus der Unternehmensbesteuerung in Deutschland häufig weniger stark … Selbstfinanzierungseffekte. Diese ergeben sich aus einer höheren ökonomischen Aktivität der Unternehmen oder resultieren daraus, dass …

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 …

We analyze the taxation of top personal incomes in Germany on the basis of an integrated data file of individual tax …

We analyze the taxation of top personal incomes in Germany on the basis of an integrated data file of individual tax …

wives would increase substantially in west Germany, while a significant number of husbands would drop out of the labor force. …