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Fundamentale Steuerreformen für Deutschland: die Unternehmensteuerreform 2008, die Duale Einkommensteuer und die Einheitssteuer im Vergleich
Radulescu, Doina Maria; Stimmelmayr, Michael - In: Vierteljahrshefte zur Wirtschaftsforschung 76 (2007) 2, pp. 98-116
ifoMod. Wie die Ergebnisse zeigen, bewirken die DIT und die Einheitssteuer einen positiven Impuls auf das Wirtschaftswachstum … economic growth while the BTR 2008 slightly impedes growth. Regarding the welfare effects of the reforms, the DIT is the only … reform proposal which achieves positive results. The BTR 2008 impedes in particular the investment activity of corporate …
Persistent link: https://www.econbiz.de/10010377797
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ACE vs. CBIT: which is better for investment and welfare?
Radulescu, Doina Maria; Stimmelmayr, Michael - 2006
This paper analyses the switch to an ACE or to a CBIT type of tax system starting from the present German tax system. We show that in case an ACE type of reform is financed by an increase in the VAT and not in the profit tax, it might be preferred to a CBIT even in the context of an open...
Persistent link: https://www.econbiz.de/10010264019
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From separate accounting to formula apportionment: analysis in a dynamic framework
Radulescu, Doina Maria - 2007
will be different for the two firm types. This in turn will affect the investment incentives and distort capital and labour …
Persistent link: https://www.econbiz.de/10010264229
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Differential taxation and firms' financial leverage: Evidence from the introduction of a flat tax on interest income
Fossen, Frank; Simmler, Martin - 2012
Tax competition for the mobile factor capital has led to a trend in many countries to levy lower taxes on interest income, often introducing differential taxation between interest and business income. In this study, we analyze the effect of such differential taxation on the debt ratio of firms....
Persistent link: https://www.econbiz.de/10010308295
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Neutral taxation of shareholder income?: corporate responses to an announced dividend tax
Alstadsæter, Annette; Fjaerli, Erik - 2009
more likely to pay dividends, and high asset growth increases the probability of retaining all earnings. Intertemporal …
Persistent link: https://www.econbiz.de/10010264543
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Financial leverage and corporate taxation: evidence from German corporate tax return data
Dwenger, Nadja; Steiner, Viktor - 2009
We estimate the impact of effective profit taxation on the financial leverage of corporations on the basis of a pseudo-panel constructed from corporate tax return micro data for the period 1998-2001, a period which saw the introduction of a major corporate tax reform in Germany. The financial...
Persistent link: https://www.econbiz.de/10010271086
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Implementing a Dual Income Tax in Germany: Effects on Investment and Welfare
Radulescu, Doina Maria; Stimmelmayr, Michael - 2005
of the German Council of Economic Advisors(2003) and analyze its implications on capital formation, investment and … welfare using a dynamic computable general equilibrium model. The main features of the model are an intertemporal investment …
Persistent link: https://www.econbiz.de/10010312089
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Uninsurable investment risks and capital income taxation
Meh, Césaire A.; Terajima, Yaz - 2009
equilibrium economy with uninsurable investment risks. It has been shown that, with uninsurable investment risks, under …
Persistent link: https://www.econbiz.de/10010279941
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Radikale Steuerreform in Deutschland?
Boss, Alfred - 2004
Trotz der Steuersenkungen zum Jahresbeginn 2004 und zum Jahresbeginn 2005 gibt es zahlreiche Vorschläge zur Reform der Einkommensteuer. Sie zielen darauf ab, die Steuersätze deutlich zu verringern und die Steuervergünstigungen zu reduzieren oder gar abzuschaffen und letztlich das Steuerrecht...
Persistent link: https://www.econbiz.de/10010265414
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Entrepreneurship and the Theory of Taxation
Henrekson, Magnus; Sanandaji, Tino - 2008
entrepreneurial effort, entrepre-neurial innovation and capital investment. Because of these constraints, the entrepreneurial project … the entrepreneur is unable to decouple savings decisions from investment decisions, and due to the comple-mentarities in …
Persistent link: https://www.econbiz.de/10010320176