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Welfare effects of investment incentive policies : a quantitative assessment
Fehr, Hans - 1995
This paper deals with the intergenerational incidence of corporate tax policies in the overlapping generation model. Corportate tax reforms affect the welfare levels of individuals via three Channels: (i) changes in the net. tax burdens, (ii) changes in the factor prices, and (iii) changes in...
Persistent link: https://www.econbiz.de/10010408712
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Assessing the impact of introducing an ACE regime : a behavioural corporate microsimulation analysis for Germany
Finke, Katharina; Heckemeyer, Jost H.; Spengel, Christoph - 2014
ACE regime in Germany. The simulation results show that granting an ACE for corporate income tax purposes results in a …
Persistent link: https://www.econbiz.de/10010357589
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Reformen der Einkommens- und Unternehmensbesteuerung : Aufkommens-, Verteilungs- und Arbeitsangebotswirkungen
Bach, Stefan; Steiner, Viktor - In: Steuern und soziale Sicherung in Deutschland : …, (pp. 27-53). 2006
Persistent link: https://www.econbiz.de/10003368453
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Expected effects of the US tax reform on other countries : global and local survey evidence
Boumans, Dorine; Fuest, Clemens; Krolage, Carla; … - In: International tax and public finance 27 (2020) 6, pp. 1608-1630
Persistent link: https://www.econbiz.de/10012310897
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Expected effects of the US tax reform on other countries : global and local survey evidence
Boumans, Dorine; Fuest, Clemens; Krolage, Carla; … - 2020
effects on investment in Germany are ambiguous: While some firms substitute between investment locations, others expand in …
Persistent link: https://www.econbiz.de/10012251340
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Die US-Steuerreform, der Brexit und deren Auswirkungen auf Deutschland
Gsödl, Markus; Schmid, Christian - 2018
Persistent link: https://www.econbiz.de/10011863369
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The TCJA and domestic corporate tax rates
Dobridge, Christine L.; Kennedy, Patrick; Landefeld, Paul; … - 2023
Persistent link: https://www.econbiz.de/10014490804
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The effects of the tax cuts and jobs act on the tax-competitiveness of multinational corporations
Overesch, Michael; Reichert, Leon G. A.; Wamser, Georg - 2023
We exploit the 2017 US tax reform to learn about the tax-competitiveness of US multinational corporations (MNCs) relative to their international peers. Matching on the propensity score, we compare pairs of similar US and European firms listed on the S&P500 or StoxxEurope600 in a...
Persistent link: https://www.econbiz.de/10014228546
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The tax cuts and jobs act : which firms won? which lost?
Wagner, Alexander F.; Zeckhauser, Richard; Ziegler, … - 2020
Persistent link: https://www.econbiz.de/10012238876
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Tax Policy Next to the Elephant : Business Tax Reform in the Wake of the US Tax Cuts and Jobs Act
McKenzie, Kenneth J. - 2019
Persistent link: https://www.econbiz.de/10012890642