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Effective Profit Taxation and the Elasticity of the Corporate Income Tax Base : Evidence from German Corporate Tax Return Data
Dwenger, Nadja - 2011
We estimate the elasticity of corporate taxable income with respect to the effective corporate tax rate on the basis of … significant and relatively large point estimate of the average tax base elasticity, which implies that a reduction of the … also find some statistically weak evidence for the hypothesis that the tax base elasticity is higher for corporations that …
Persistent link: https://www.econbiz.de/10013134574
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Estimating dynamic tax revenue elasticities for Germany
Koester, Gerrit; Priesmeier, Christoph - 2012
studies for profit-related taxes and are slightly lower for value-added taxes, whereas the long-run elasticity for wage taxes …
Persistent link: https://www.econbiz.de/10009625561
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Dynamic interactions between public finances and economic activity in Germany : time series perspectives on the sustainability, cyclicality, sensitivity and economic impact of fiscal policy
Priesmeier, Christoph - 2014 - 1. Aufl.
Christoph Priesmeier Dynamic Interactions Between Public Finances and Economic Activity in Germany Time Series Perspectives on the Sustainability, Cyclicality, Sensitivity and Economic Impact of Fiscal Policy Fl Nomos Contents I Introduction ...
Persistent link: https://www.econbiz.de/10010355476
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Profit taxation and the elasticity of the corporate income tax base : evidence from German corporate tax return data
Dwenger, Nadja; Steiner, Viktor - In: National tax journal 65 (2012) 1, pp. 117-150
Persistent link: https://www.econbiz.de/10009562062
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Effective profit taxation and the elasticity of the corporate income tax base : evidence from German corporate tax return data
Dwenger, Nadja; Steiner, Viktor - 2008
We estimate the elasticity of corporate taxable income with respect to the effective corporate tax rate on the basis of … significant and relatively large point estimate of the average tax base elasticity, which implies that a reduction of the … also find some statistically weak evidence for the hypothesis that the tax base elasticity is higher for corporations that …
Persistent link: https://www.econbiz.de/10003872150
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Effective profit taxation and the elasticity of the corporate income tax base : evidence from German corporate tax return data
Dwenger, Nadja (contributor); Steiner, Viktor (contributor) - 2008
We estimate the elasticity of corporate taxable income with respect to the effective corporate tax rate on the basis of … significant and relatively large point estimate of the average tax base elasticity, which implies that a reduction of the … also find some statistically weak evidence for the hypothesis that the tax base elasticity is higher for corporations that …
Persistent link: https://www.econbiz.de/10003779441
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Estimating Dynamic Tax Revenue Elasticities for Germany
Koester, Gerrit - 2016
studies for profit-related taxes and are slightly lower for value-added taxes, whereas the long-run elasticity for wage taxes …
Persistent link: https://www.econbiz.de/10012988816
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Dynamic interactions between public finances and economic activity in Germany : time series perspectives on the sustainability, cyclicality, sensitivity and economic impact of fiscal policy
Priesmeier, Christoph - 2014 - 1. Aufl.
Wie interagieren öffentliche Finanzen und Wirtschaftswachstum in Deutschland? Und welchen Einfluss haben diese Interaktionen auf die Tragfähigkeit der deutschen Staatsfinanzen? Und umgekehrt, welche Rolle spielen Tragfähigkeitsaspekte für die Effektivität von staatlichen...
Persistent link: https://www.econbiz.de/10012015329
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Strategieoptionen von EVU im liberalisierten deutschen Elektrizitätsmarkt
Ellersdorfer, Ingo; Kemfert, Claudia - 2001
Persistent link: https://www.econbiz.de/10001645302
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Energie, Klimaschutz und nachhaltige Mobilität : warum Deutschland ein Energieministerium braucht
Kemfert, Claudia - In: Vierteljahrshefte zur Wirtschaftsforschung 79 (2010) 1, pp. 141-155
Persistent link: https://www.econbiz.de/10008666417