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statistical data published by the Deutsche Bundesbankʺ, the central bank of Germany, which includes an aggregated corporate …
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all. In this paper we take Germany and its data situation as a proxy for many countries' restrictions in terms of tax data …
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In the year 2000, the German government passed the most ambitious tax reform in post-war German history aiming at a significant tax relief for households. One central aim of this tax reform was to improve work incentives and, thereby, foster employment. In this paper, I estimate an intertemporal...
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