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...

Seit der Unternehmensteuerreform 2008/2009 haben sich die steuerlichen Rahmenbedingungen in Deutschland im Grundsatz nicht geändert. Eine Analyse der deutschen Steuerpolitik in der laufenden Legislaturperiode zeigt, dass sich Änderungen lediglich auf die Beseitigung verfassungswidriger...

The local business tax as the main revenue source of local governments in Germany has been under extensive debate for decades. Proposals for reform range from a broad tax base in the sense of an origin-based value-added tax to a pure profit tax that could be implemented as a surcharge on...

Zur Gewerbesteuer gibt es eine Reihe von Reformvorschlägen, die von einer reinen Gewinnsteuer bis zu einer Wertschöpfungsteuer reichen. Entsprechende Besteuerungskonzepte sind auch im Ausland anzutreffen. Analysen mit dem Unternehmensteuer- Mikrosimulationsmodell BizTax des DIW Berlin zeigen...

Zur Messung von Effektivsteuerbelastungen hat sich in den vergangenen Jahren ein umfassendes Instrumentarium entwickelt, das auf unterschiedlichen Methoden basiert. Der European Tax Analyzer verwendet vollständige Finanzpläne und besitzt insbesondere Stärken durch eine sehr detaillierte...

In debating Massachusetts business tax policy, protagonists have cited many different indicators purporting to assess the fairness, adequacy, and competitiveness of the Commonwealth's business taxes. These statistics actually reveal very little about the degree to which Massachusetts business...

We reassess the driving forces behind the recent decline of corporate tax rates in Europe. Using data for up to 32 countries from 1983 to 2006, we analyze the role of economic and financial openness as well as tax competition while allowing for dynamic adjustment to shocks and period-specific as...

The 2008 Corporate Tax Reform Law was passed by the parliament in July 2007. It also reforms the trade tax. This applies both to the rate and to the tax base. In future, not only the interest on permanent debt will be included in the tax base, but also all interest paid as well as the financing...

Acting in the interest of their residents, within limits imposed by Federal statute and by the Constitution, states have incentives to impose taxes on the profits of corporations owned by nonresidents. This paper presents a model within which a state, using an apportionment formula that includes...

The present study was designed to determine the relationship between corporate governance and tax avoidance in an international setting. Financial and governance data sourced from the Datastream database for a sample of Japanese and UK firms between 2012 and 2017 are used. First, we examine the...