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Allgemeine Steuerlehre
Homburg, Stefan - 2010 - 6., stark überarbeitete Aufl.
history, and describes principles of tax administration and the construction of schedules. Tax shifting, optimal taxation … theory, and questions of tax justice are considered in depth. The book also contains a theory of business taxation and an … elaborate treatment of international taxation …
Persistent link: https://www.econbiz.de/10010372060
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Kosten der Erhebung von Unternehmenssteuern in Deutschland
Rose, Manfred; Rimmler, Michael Robert; Scholz, Marko Thomas - 2007
Der folgende Bericht beschreibt die bisherigen Ergebnisse der Forschungsarbeiten zum Projekt "Steuererhebungskosten". Ziel des empirisch orientierten Projektes ist es, mit wissenschaftlichen Methoden die Kosten der Erhebung von Ertragssteuer bei Unternehmen (Einkommensteuer von...
Persistent link: https://www.econbiz.de/10011422160
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Kosten der Erhebung von Unternehmenssteuern in Deutschland
Rose, Manfred; Rimmler, Michael Robert; Scholz, Marko Thomas - 2007
Der folgende Bericht beschreibt die bisherigen Ergebnisse der Forschungsarbeiten zum Projekt "Steuererhebungskosten". Ziel des empirisch orientierten Projektes ist es, mit wissenschaftlichen Methoden die Kosten der Erhebung von Ertragssteuer bei Unternehmen (Einkommensteuer von...
Persistent link: https://www.econbiz.de/10003592972
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The effect of taxes on Corporate Financing Decisions – Evidence from the German Interest Barrier
Alberternst, Stephan; Sureth, Caren - 2015
The Organisation for Economic Co-Operation and Development (OECD) recently proposed an interest barrier to fight tax base erosion and profit shifting (BEPS). We use the introduction of such an interest deductibility restriction in Germany as a quasi-experiment and find significant corporate...
Persistent link: https://www.econbiz.de/10011334123
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How well does a cash-flow tax on wages approximate an economic income tax on labor income?
Weiss, Martin - 2007
The recent German discussion has witnessed increasing interest in the Dual Income Tax. The analysis of its merits, as opposed to those of a comprehensive income tax, is usually conducted with the main argument of the increasing mobility of financial capital in mind. This article pursues an...
Persistent link: https://www.econbiz.de/10010298475
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How well does a cash-flow tax on wages approximate an economic income tax on labor income?
Weiss, Martin (contributor) - 2007
The recent German discussion has witnessed increasing interest in the Dual Income Tax. The analysis of its merits, as opposed to those of a comprehensive income tax, is usually conducted with the main argument of the increasing mobility of financial capital in mind. This article pursues an...
Persistent link: https://www.econbiz.de/10003567152
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Economic Effects of Vat Reform in Germany
Boeters, Stefan - 2008
In the tax policy debate, differentiation of value-added taxes is often justified by distributional concerns. Our quantitative analysis for Germany indicates that such concerns are misplaced. We find that the abolition of VAT differentiation has only negligible redistributive effects. Instead,...
Persistent link: https://www.econbiz.de/10012727077
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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
firms since these are effectively subject to double taxation following the introduction of a withholding tax on dividends …
Persistent link: https://www.econbiz.de/10010377797
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Investors' portfolio choice and tax reforms : the 2008 German corporate tax reform reconsidered
Stimmelmayr, Michael - 2015 - This version: March 2015
The paper provides a comprehensive assessment of the latest German corporate income and capital tax reform, which entails a major shift of the capital tax burden from the firm to the household level. Using a dynamic two-country computable general equilibrium model with integrated capital...
Persistent link: https://www.econbiz.de/10010509614
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Investors' Portfolio Choice and Tax Reforms : The 2008 German Corporate Tax Reform Reconsidered
Stimmelmayr, Michael - 2015
The paper provides a comprehensive assessment of the latest German corporate income and capital tax reform, which entails a major shift of the capital tax burden from the firm to the household level. Using a dynamic two-country computable general equilibrium model with integrated capital...
Persistent link: https://www.econbiz.de/10013023193