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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
introduction of a major corporate tax reform in Germany. Endogeneity of the effective tax rate is controlled for by an instrumental …
Persistent link: https://www.econbiz.de/10013134574
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Financial leverage and corporate taxation : evidence from German corporate tax return data
Dwenger, Nadja; Steiner, Viktor - In: International tax and public finance 21 (2014) 1, pp. 1-28
Persistent link: https://www.econbiz.de/10010343496
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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
introduction of a major corporate tax reform in Germany. Endogeneity of the effective tax rate is controlled for by an instrumental …
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
introduction of a major corporate tax reform in Germany. Endogeneity of the effective tax rate is controlled for by an instrumental …
Persistent link: https://www.econbiz.de/10003779441
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Financial Leverage and Corporate Taxation : Evidence from German Corporate Tax Return Data
Dwenger, Nadja - 2011
corporate tax reform in Germany. The financial leverage is measured by the ratio of long-term debt to total capital. Endogeneity …
Persistent link: https://www.econbiz.de/10013134555
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Financial leverage and corporate taxation : evidence from German corporate tax return data
Dwenger, Nadja; Steiner, Viktor - 2009
corporate tax reform in Germany. The financial leverage is measured by the ratio of long-term debt to total capital. Endogeneity …
Persistent link: https://www.econbiz.de/10003799719
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Financial leverage and corporate taxation : evidence from German corporate tax return data
Dwenger, Nadja; Steiner, Viktor - 2009
corporate tax reform in Germany. The financial leverage is measured by the ratio of long-term debt to total capital. Endogeneity …
Persistent link: https://www.econbiz.de/10003872920
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Sharing the Burden : Empirical Evidence on Corporate Tax Incidence
Dwenger, Nadja; Rattenhuber, Pia; Steiner, Viktor - 2013
industry-region level panel data set on all corporations in Germany over the period 1998–2006. For the first time we account …
Persistent link: https://www.econbiz.de/10014176974
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Sharing the burden? : empirical evidence on corporate tax incidence ; conference paper
Dwenger, Nadja; Rattenhuber, Pia; Steiner, Viktor - 2013
industry-region level panel data set on all corporations in Germany over the period 1998 to 2006. Our measure of direct …
Persistent link: https://www.econbiz.de/10010337203
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The tax-rate elasticity of local business profits
Fossen, Frank M.; Steiner, Viktor - 2014
one percent increase in the LBT rate decreases the LBT base by 0.45 percent, based on the universe of German LBT return …
Persistent link: https://www.econbiz.de/10010429938