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Reformen der Einkommens- und Unternehmensbesteuerung : Aufkommens-, Verteilungs- und Arbeitsangebotswirkungen
Bach, Stefan; Steiner, Viktor - In: Steuern und soziale Sicherung in Deutschland : …, (pp. 27-53). 2006
Persistent link: https://www.econbiz.de/10003368453
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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 - In: International tax and public finance 21 (2014) 1, pp. 1-28
Persistent link: https://www.econbiz.de/10010343496
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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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Analyseergebnisse auf Basis der anonymisierten Steuerdaten
Bach, Stefan; Steiner, Viktor - In: Schmollers Jahrbuch : journal of contextual economics 126 (2006) 3, pp. 387-403
Persistent link: https://www.econbiz.de/10003396798
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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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Reformkonzepte zur Einkommens- und Ertragsbesteuerung : erhebliche Aufkommens- und Verteilungswirkungen, aber relativ geringe Effekte auf das Arbeitsangebot
Bach, Stefan; Haan, Peter; Rudolph, Hans-Joachim; … - In: DIW-Wochenbericht : Wirtschaft, Politik, Wissenschaft 71 (2004) 16, pp. 185-204
Persistent link: https://www.econbiz.de/10002004879
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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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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
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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