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A local income and corporation tax as an alternative to the German trade tax : an empirical analysis for selected municipalities

Maiterth, Ralf; Zwick, Markus - 2004

Persistent link: https://www.econbiz.de/10002409188

A Local Income and Corporation Tax as an Alternative to the German Local Business Tax

Maiterth, Ralf; Zwick, Markus - In: Journal of Economics and Statistics (Jahrbuecher fuer … 226 (2006) 3, pp. 285-307

The paper empirically analyses the impact on individual municipalities of replacing the German local business tax by a local surcharge on income and corporation tax. The microsimulation models used for this and refined for the present paper originate in calculations carried out for the Federal...

Persistent link: https://www.econbiz.de/10005837633

Reform der Gemeindefinanzen - die kommunale Einnahmeseite : Quantifizierung der Auswirkungen der zurzeit diskutierten Vorschläge zur Gewerbesteuerreform mittels Mikrosimulationsmod...

Zwick, Markus; Buschle, Nicole; Habla, Heike; Maiterth, Ralf - In: Wirtschaft und Statistik : WISTA (2003) 7, pp. 633-647

Persistent link: https://www.econbiz.de/10001789184

A local income and corporation tax as an alternative to the German local business tax : an empirical analysis for selected municipalities

Maiterth, Ralf; Zwick, Markus - In: Jahrbücher für Nationalökonomie und Statistik 226 (2006) 3, pp. 285-307

Persistent link: https://www.econbiz.de/10003325291

A local income and corporation tax as an alternative to the German trade tax : an empirical analysis for selected municipalities

Maiterth, Ralf; Zwick, Markus - 2004

Persistent link: https://www.econbiz.de/10004856375

A Local Income and Corporation Tax as an Alternative to the German Local Business Tax. An Empirical Analysis for Selected Municipalities

Maiterth, Ralf; Zwick, Markus - In: Jahrbücher für Nationalökonomie und Statistik 226 (2006) 3, pp. 285-307

Persistent link: https://www.econbiz.de/10007264454