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The influence of taxes on corporate financing and investment decisions against the background of the German tax reforms
Reinhard, Ludwig F. M.; Li, Steven - In: The European journal of finance 17 (2011) 7/8, pp. 717-737
Persistent link: https://www.econbiz.de/10009509832
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Payout policy tax clienteles, ex-dividend day stock prices and trading behavior in Germany : the case of the 2001 tax reform
Haesner, Christian; Schanz, Deborah - In: Journal of business finance & accounting : JBFA 40 (2013) 3/4, pp. 527-563
Persistent link: https://www.econbiz.de/10009761748
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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
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What really affects German firms' effective tax rate?
Kraft, Anastasia - In: International journal of financial research 5 (2014) 3, pp. 1-19
Persistent link: https://www.econbiz.de/10010458580
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Do wages rise when corporate taxes fall? : evidence from Germany's tax reform 2000
Moore, Nils aus dem; Kasten, Tanja; Schmidt, Christoph M. - 2014
We contribute to the empirical literature on the effective incidence of corporate income taxation by using the German Business Tax Reform of the year 2000 (GBTR 2000) as a natural experiment. Its effect on wages in the manufacturing sector is identified by means of a difference-in-differences...
Persistent link: https://www.econbiz.de/10010487690
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Reform proposal for marriage taxation in Germany : de facto income splitting with a low transferable amount
Bach, Stefan; Fischer, Björn; Haan, Peter; Wrohlich, … - In: DIW weekly report : economy, politics, science : a … 10 (2020) 41/42, pp. 423-432
and high incomes. Moreover, alternative methods of taxing married couples in Germany must adhere to specific legal …
Persistent link: https://www.econbiz.de/10012301541
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One Germany, two worlds of housework? : examining single and partnered women in the decade after unification
Geist, Claudia - 2007
-time workers, in particular in East Germany, where women's full-time employment has long been normative. …
Persistent link: https://www.econbiz.de/10011628761
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100 years of the modern German tax system : foundation, reforms, and challenges
Bach, Stefan - In: DIW weekly report : economy, politics, science : a … 9 (2019) 46/48, pp. 407-413
the time. West Germany’s economic recovery and the Wirtschaftswunder (economic miracle) following World War II began with …
Persistent link: https://www.econbiz.de/10012150709
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Wealth and politics : studies on inter vivos transfers and partisan effects
Schinke, Christoph - 2016
Persistent link: https://www.econbiz.de/10011742787
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Family tax splitting : a microsimulation of its potential labour supply and intra-household welfare effects in Germany
Beblo, Miriam; Beninger, Denis; Laisney, François - 2003
This paper assesses the effects that an introduction of the French family splitting mechanism would have on German families' labour supply and intra-household consumption behaviour. We use simulated real world microdata created by means of a "deterministic" collective labour supply model. The...
Persistent link: https://www.econbiz.de/10011448558