In den vergangenen Jahren ist das Aufkommen aus der Unternehmensbesteuerung in Deutschland häufig weniger stark zurückgegangen, als es aufgrund reduzierter tariflicher Steuersätze zu erwarten gewesen wäre. Grund hierfür sind sogenannte Selbstfinanzierungseffekte. Diese ergeben sich aus...

This paper argues that profit-shifting activities of multi-jurisdictional enterprises (MJE) are maintained under a tax system of consolidation and formula apportionment (FA). A theoretical model discusses how an MJE can exploit its impact on the definition of the consolidated group...

We estimate the impact of effective profit taxation on the financial leverage of corporations on the basis of a pseudo-panel constructed from corporate tax return micro data for the period 1998-2001, a period which saw the introduction of a major corporate tax reform in Germany. The financial...

While there is a large and growing number of studies on the determinants of corporate tax rates, the literature has so far ignored the fact that the behavior of governments in setting tax rates is often best described as a discrete choice decision problem. We set up an empirical model that...

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...

Im Mittelpunkt der geplanten Steuerreform steht eine starke Absenkung der Körperschaftsteuer. Haben die deutschen Kapitalgesellschaften im internationalen Vergleich eine solche Steuerbelastung? Wird durch eine Senkung der Körperschaftsteuer die Investitionstätigkeit angeregt? Gibt es eine...