Narrow search
Showing 1 - 10 of 8,981
Cover Image
Impact of tax rate cut cum base broadening reforms on heterogeneous firms: Learning from the German tax reform 2008
Finke, Katharina; Heckemeyer, Jost H.; Reister, Timo; … - 2011
microsimulation model, ZEW TaxCoMM, which allows for the coherent micro-based analysis of revenue implications of tax reforms and the …
Persistent link: https://www.econbiz.de/10010304812
Cover Image
Impact of tax rate cut cum base broadening reforms on heterogeneous firms : learning from the German tax reform 2008
Finke, Katharina; Heckemeyer, Jost H.; Reister, Timo; … - 2010
microsimulation model, ZEW TaxCoMM, which allows for the coherent micro-based analysis of revenue implications of tax reforms and the … gains fiscally in importance. -- tax reform ; microsimulation ; tax policy evaluation …
Persistent link: https://www.econbiz.de/10003969889
Cover Image
Impact of tax rate cut cum base broadening reforms on heterogeneous firms : learning from the German tax reform 2008
Finke, Katharina; Heckemeyer, Jost H.; Reister, Timo; … - 2011 - This version: March 2011
microsimulation model, ZEW TaxCoMM, which allows for the coherent micro-based analysis of revenue implications of tax reforms and the … gains fiscally in importance. -- Tax reform ; microsimulation ; tax policy evaluation …
Persistent link: https://www.econbiz.de/10009152555
Cover Image
Impact of Tax Rate Cut Cum Base Broadening Reforms on Heterogeneous Firms – Learning from the German Tax Reform 2008
Finke, Katharina - 2010
microsimulation model, ZEW TaxCoMM, which allows for the coherent micro-based analysis of revenue implications of tax reforms and the …
Persistent link: https://www.econbiz.de/10013142209
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
shifting activity negatively. In this paper, we employ a microsimulation model to determine the consequences of introducing an …
Persistent link: https://www.econbiz.de/10010357589
Cover Image
Die Gewerbesteuer seit der Unternehmensteuerreform 2008: Steigt die Steuerbelastung und die Gefahr der Substanzbesteuerung? Eine empirische Analyse
Schneider, Kerstin; Wesselbaum-Neugebauer, Claudia - 2010
Der Beitrag simuliert mit den Daten1 der Kostenstrukturerhebung des Verarbeitenden Gewerbes sowie des Bergbaus und der Gewinnung von Steinen und Erden von 2006, wie sich die Neuregelung der Gewerbesteuer in der Unternehmensteuerreform 2008 auf die steuerliche Belastung der Unternehmen auswirkt....
Persistent link: https://www.econbiz.de/10010291125
Cover Image
Die Gewerbesteuer seit der Unternehmensteuerreform 2008 : steigt die Steuerbelastung und die Gefahr der Substanzbesteuerung? ; Eine empirische Analyse
Schneider, Kerstin; Wesselbaum-Neugebauer, Claudia - 2010
Gewerbesteueraufkommen. -- Besteuerung ; Gewerbesteuer ; Unternehmensteuerreform ; Mikrosimulation … increases, nor is it a less volatile source of tax revenue for the communities. -- Taxation ; microsimulation ; tax reform …
Persistent link: https://www.econbiz.de/10008652543
Cover Image
ZEW Corporate Taxation Microsimulation Model (ZEW TaxcoMM)
Reister, Timo; Spengel, Christoph; Finke, Katharina; … - 2009
background, this paper puts forward a corporate microsimulation model allowing an ex-ante evaluation of tax reforms with regard …
Persistent link: https://www.econbiz.de/10014210637
Cover Image
Financial leverage and corporate taxation : evidence from German corporate tax return data
Dwenger, Nadja; Steiner, Viktor - 2009
endogenous change of its financial structure. This counterfactual is obtained from a detailed microsimulation model of the …
Persistent link: https://www.econbiz.de/10003872920
Cover Image
Financial leverage and corporate taxation : evidence from German corporate tax return data
Dwenger, Nadja; Steiner, Viktor - 2009
endogenous change of its financial structure. This counterfactual is obtained from a detailed microsimulation model of the …
Persistent link: https://www.econbiz.de/10003799719