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renewable energies sources, usually for around 15 years after the installation of the plant. We study the incidence of wind … order to identify the incidence share we exploit quasi-experimental variation in wind strength across 270 non-urban counties … incidence share of 15%, we find that wind turbine subsidies account for roughly 4% of overall agricultural income of land owners …
Persistent link: https://www.econbiz.de/10011453675
We estimate economic incidence of social security contributions (SSC) on the basis of cross-sectional earnings … about tax incidence. Contrary to most research on SSC incidence, it does not rely on policy reforms, panel data, or hours … information. When the location of kinks does not change significantly, estimates represent equilibrium incidence and are less …
Persistent link: https://www.econbiz.de/10011479185
reforms. Applying the approach to administrative data for West Germany facilitates a comprehensive incidence analysis between …
Persistent link: https://www.econbiz.de/10011571388
highlight the role of international market responses for the incidence across heterogeneous households. We consider three …
Persistent link: https://www.econbiz.de/10012520859
This study presents comprehensive macroeconomic measures on the revenue from business taxation in Germany. A comparison of the tax base reported in tax statistics with the corporate income derived from national accounts gives hints to considerable tax base erosion. The high weight of reported...
Persistent link: https://www.econbiz.de/10009745916
In this paper the effect of inflation on the real taxation of income in Germany is analyzed. The results show that the effect of inflation on real marginal tax rates is quantitatively strong. As a consequence, ex ante real tax rates become stochastic. However, the effect differs between labor...
Persistent link: https://www.econbiz.de/10013160107
This study presents comprehensive macroeconomic measures on the revenue from business taxation in Germany. A comparison of the tax base reported in tax statistics with the corporate income derived from national accounts gives hints to considerable tax base erosion. The high weight of reported...
Persistent link: https://www.econbiz.de/10012974324
This article deals with the decision taken by the Court of Justice of the European Union in September 2014 regarding the compatibility of inheritance taxation with the fundamental freedoms (Commission v. Spain (Case C-127/12) and Commission v. Germany (Case C-211/13)).The authors welcome the...
Persistent link: https://www.econbiz.de/10012829030
This article is focused on the Court's decision in Hornbach-Baumarkt (Case C-382/16) (Hornbach) which is an important clarification of the conditional compatibility of arm's length-based domestic transfer pricing legislation with the freedom of establishment. Hornbach follows and confirms the...
Persistent link: https://www.econbiz.de/10014095435
the VAT increase was only about half that size. We also study the link between tax incidence and the intensity of … rationalize this finding by analyzing consumption tax incidence in the ‘love of variety’ model of consumption. …
Persistent link: https://www.econbiz.de/10012547036