The German corporate tax reform of 2008 has brought about important cuts in corporate tax rates, which were at the same time accompanied by significant changes in the determination of the tax base for both major German corporate taxes - corporate income tax and trade tax. The reform followed the...

The German corporate tax reform of 2008 has brought about important cuts in corporate tax rates, which were at the same time accompanied by significant changes in the determination of the tax base for both major German corporate taxes - corporate income tax and trade tax. The reform followed the...

Der Beitrag simuliert mit den Daten1 der Kostenstrukturerhebung des Verarbeitenden Gewerbes sowie des Bergbaus und der Gewinnung von Steinen und Erden von 2006, wie sich die Neuregelung der Gewerbesteuer in der Unternehmensteuerreform 2008 auf die steuerliche Belastung der Unternehmen auswirkt....

The German corporate tax reform of 2008 has brought about important cuts in corporate tax rates, which were at the same time accompanied by significant changes in the determination of the tax base for both major German corporate taxes - corporate income tax and trade tax. The reform followed the...

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...

To what extent does a tax credit affect firms ́R&D activity? What are the mechanisms? This paper examines the effect of R&D tax credits on firms ́R&D expenditure by exploiting the variation across firms in the changes in the eligible tax credit rate between 2000 and 2003. Estimating the...

Die Einigung der Koalition auf eine Änderung des Erbschaft- und Schenkungssteuergesetzes hat lange auf sich warten lassen. Die vom Bundesverfassungsgericht gesetzte Frist wird damit um einige Tage verpasst werden – sofern das Gesetz nach dem Bundestag auch den Bundesrat am 8. Juli passiert....

To what extent does a tax credit affect firms' R&D activity? What are the mechanisms? This paper examines the effect of R&D tax credits on firms' R&D expenditure by exploiting the variation across firms in the changes in the eligible tax credit rate between 2000 and 2003. Estimating the...

One of the fundamental questions in business tax reform is whether to allow firms to immediately expense investments or require economic cost recovery. The conventional view is that expensing would generate stronger growth effects holding revenues constant. This view is rooted in traditional...

This paper examines the impact of Japan's 2009 adoption of a territorial tax regime using event study methods which leverage individual firm characteristics to identify underlying drivers of market reactions. Differences in Japanese firms' foreign and domestic effective tax rates yield an...