Narrow search
Showing 1 - 10 of 9,502
Cover Image
Empirical studies on tax distribution and tax reform in Germany
Bach, Stefan - 2012
This professorial dissertation thesis collects several empirical studies on tax distribution and tax reform in Germany … presumptive tax base erosion. Chapter 4 deals with several assessment studies on the ecological tax reform implemented in Germany … econometric input-output model and a recursive-dynamic computable general equilibrium (CGE) model. Both models show that Germany …
Persistent link: https://www.econbiz.de/10009657735
Cover Image
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
Cover Image
Beiträge zur empirischen Untersuchung von Aufkommens- und Verhaltenswirkungen der Unternehmensbesteuerung
Klett, Melanie - 2014
Sofern Steuersysteme nicht vollständig entscheidungsneutral ausgestaltet sind, beeinflussen Steuern die Vorteilhaftigkeit verschiedener Handlungsalternativen und damit die Entscheidungen und das Verhalten der Steuerpflichtigen. Das Wissen über Verhaltenswirkungen von Steuern ist Voraussetzung...
Persistent link: https://www.econbiz.de/10010260167
Cover Image
Welfare effects of abolishing the German business taxes : an applied general equilibrium analysis
Duschek, Klaus - 1990
Persistent link: https://www.econbiz.de/10013401038
Cover Image
Welfare effects of abolishing the German business taxes : an applied general equilibrium analysis
Duschek, Klaus-Jürgen - In: Models and measurement of welfare and inequality, (pp. 253-285). 1994
Persistent link: https://www.econbiz.de/10001286735
Cover Image
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
Cover Image
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
Cover Image
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
Cover Image
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
Cover Image
Die US-Steuerreform, der Brexit und deren Auswirkungen auf Deutschland
Gsödl, Markus; Schmid, Christian - 2018
Persistent link: https://www.econbiz.de/10011863369