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This paper proposes an analysis of two major tax events which occurred in the European Union in 2001, the move of Germany from imputation to exemption and the objective announced by the EU Commission to provide EU businesses with a consolidated corporate tax base for their EU-wide activities. In...
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In their famous Mirrlees review (2011) on reforming the tax system for the 21st century, the authors put forward the introduction of an allowance for corporate equity regime. In recent years, several countries introduced an ACE regime. The main feature of an ACE regime is that it removes tax...
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We contribute to the empirical literature on the effective incidence of corporate income taxation by using the German Business Tax Reform of the year 2000 (GBTR 2000) as a natural experiment. Its effect on wages in the manufacturing sector is identified by means of a difference-in-differences...
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Wird die GmbH steuerlich entlastet oder muss sie mit weitreichenden Mehrbelastungen rechnen? Beides ist möglich. Die Unternehmensteuerreform 2008 verändert die steuerlichen Rahmenbedingungen für Unternehmen in Deutschland. Was genau wird anders, was bleibt? Und was können Sie tun, um auch...
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