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Effective marginal tax rates for US investors in Germany and Europe : an analysis of recent tax reforms in Germany

Spengel, Christoph - 1999

In this paper the impact of the corporate tax systems of the 15 EU-member states on the investment and the financing … which can affect cross-border location, investment and financing decisions. Moreover, recent reform proposals in Germany are … likely to have an impact both on investment patterns and financing decisions of US multinationals in Germany. …

Persistent link: https://www.econbiz.de/10011443408

Effective marginal tax rates for US investors in Germany and Europe : an analysis of recent tax reforms in Germany

Spengel, Christoph - 1999

Persistent link: https://www.econbiz.de/10013428280

The welfare loss from differential taxation of sectors in Germany

Radulescu, Doina (contributor); … - 2008

In the spirit of Harberger, we apply a dynamic computable general equilibrium (CGE) model and estimate the excess burden stemming from the tax-induced distortion in the allocation of capital across the corporate and the non-corporate sectors in Germany. In doing so, we perform a counterfactual...

Persistent link: https://www.econbiz.de/10003771793

Reform der Unternehmensteuer im fiskalischen Wettbewerb : ein institutionentheoretischer Ansatz

Roloff, Otto - In: Auf allen Märkten zu Hause : Gedenkschrift für Franz …, (pp. 167-192). 2006

Persistent link: https://www.econbiz.de/10003412937

The welfare loss from differential taxation of sectors in Germany

Radulescu, Doina; Stimmelmayr, Michael - In: International tax and public finance 17 (2010) 2, pp. 193-215

Persistent link: https://www.econbiz.de/10003989847

Local business taxation and competition for capital : the choice of the tax rate

Büttner, Thiess - 2001

A theoretical model describes the local choice of the tax rate on capital income. It establishes preferences and various fiscal conditions - including the tax rates of competing jurisdictions - as determinants of the tax rate. The empirical implications are tested using a large panel of...

Persistent link: https://www.econbiz.de/10011398100