We assess the concentration and duration of zero tax liabilities and of transfer receipts, using data for households with ten to forty years of observations from the Panel Survey of Income Dynamics. We find that neither is strongly concentrated. Nearly 68% owe no federal tax in at least one...

We assess the concentration and duration of zero tax liabilities and of transfer receipts, using data for households with ten to forty years of observations from the Panel Survey of Income Dynamics. We find that neither is strongly concentrated. Nearly 68% owe no federal tax in at least one...

We assess the concentration and duration of zero tax liabilities and of transfer receipts, using data for households with ten to forty years of observations from the Panel Survey of Income Dynamics. We find that neither is strongly concentrated. Nearly 68% owe no federal tax in at least one...

We assess the concentration and duration of zero tax liabilities and of transfer receipts, using data for households with ten to forty years of observations from the Panel Survey of Income Dynamics. We find that neither is strongly concentrated. Nearly 68% owe no federal tax in at least one...

Subventionen sind selektive Vergünstigungen, die Bund, Länder, Gemeinden und andere staatliche Einrichtungen zugunsten ausgewählter Produktionszweige und letztlich bestimmter Personengruppen gewähren. Ein umfassendes Bild des Volumens der Subventionen ergibt sich nur dann, wenn neben den...

The paper analyses the financial structure of German inward FDI. From a tax perspective, intra-company loans granted by the parent should be all the more strongly preferred over equity the lower the tax rate of the parent and the higher the tax rate of the German affiliate. From our study of a...

Using a firm-level dataset this paper investigates the impact of taxation on the decision of German multinationals to hold direct investments in other European countries or abroad. Controlling for firm-specific differences in the valuation of potential locations, the results confirm significant...

Obwohl die letzten Jahre steuerpolitisch also eine außergewöhnlich aktive Zeit waren und es zu riesigen Entlastungen kam, häufen sich in der jüngsten Zeit erneut die Forderungen nach radikalen Steuerreformen. CDU, CSU und FDP haben bereits konkrete Konzepte unterbreitet. Daneben sind von...