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Kapitalgesellschaften am stärksten belastet. Bezieht man die Gesellschafter mit ein, so ist die Belastung in Frankreich am höchsten. Die … in Frankreich zur Erfüllung der Euro-Kriterien bewirkt genau das Gegenteil. Mit Blick auf die Region Oberrheingraben … der Region überall weitgehend das gleiche Niveau aufweist. Dagegen können in Frankreich und der Schweiz je nach Gemeinde …
Persistent link: https://www.econbiz.de/10011440930
The literature on household behavior contains hardly any empirical research on the withinhousehold distributional effect of tax-benefit policies. We simulate this effect in the framework of a collective model of labor supply when shifting from a joint to an individual taxation system in France....
Persistent link: https://www.econbiz.de/10011509519
Is the labor supply of individuals influenced by their perception of how their income taxes will reflow to them or be wasted in administrative expenditures? We examine this issue experimentally by comparing three different treatments of a real-effort game that vary in the degree of...
Persistent link: https://www.econbiz.de/10012036676
Persistent link: https://www.econbiz.de/10011708616
Beginning in the mid-seventeenth century, England changed its system of raising revenues from tax farming, combined with the granting of monopolies, to direct collection within the government administration. Rents were then transferred from tax farmers and monopolists to the central government...
Persistent link: https://www.econbiz.de/10002855576
The literature on household behavior contains hardly any empirical research on the within-household distributional effect of tax-benefit policies. We simulate this effect in the framework of a collective model of labor supply when shifting from a joint to an individual taxation system in France....
Persistent link: https://www.econbiz.de/10002544010
The literature on household behavior contains hardly any empirical research on the withinhousehold distributional effect of tax-benefit policies. We simulate this effect in the framework of a collective model of labor supply when shifting from a joint to an individual taxation system in France....
Persistent link: https://www.econbiz.de/10001870668
Persistent link: https://www.econbiz.de/10003379792
This paper analyzes the role of Thin-Capitalization rules for capital structure choice and investment decisions of multinationals. A theoretical analysis shows that the imposition of such rules tends to affect not only the leverage and the level of investment but also their tax-sensitivity. An...
Persistent link: https://www.econbiz.de/10003380555