Mobilität von Unternehmen senken viele Länder ihre Steuern, um Investitionen und Jobs ins Land zu holen. Auch in Deutschland … Arbeitnehmern, jungen Arbeitnehmern und Frauen, die in Deutschland noch immer häufig die Rolle des Zweitverdieners haben, zu …

tax rate of the German affiliate. From our study of a panel of more than 8,000 non-financial affiliates in Germany, we …

tax rate of the German affiliate. From our study of a panel of more than 8,000 non-financial affiliates in Germany, we …

corporate tax reform in Germany. The financial leverage is measured by the ratio of long-term debt to total capital. Endogeneity …

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 …

tax rate of the German affiliate. From our study of a panel of more than 8,000 non-financial affiliates in Germany, we …

Deutschland wird häu…g ein im europäischen Vergleich überdurchschnittliches Abgabenniveau bescheinigt. Da dies als … Deutschland im europäischen Vergleich insgesamt eher im mittleren Bereich anzusiedeln ist. Gleichwohl kann der deutschen …When comparing tax benefit systems across Europe, Germany is usually regarded as a country with a high level of taxes …