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Measuring the effective tax burden in the real world

Polito, Vito - In: Fiscal studies : the journal of the Institute for … 30 (2009) 2, pp. 247-278

Persistent link: https://www.econbiz.de/10003915897

Steuerrecht in der Finanzkrise : Herausforderungen für Unternehmen und Steuerberater

Riotte, Michael - In: Unternehmen zwischen Investitionsförderung und neuen …, (pp. 81-112). 2010

Persistent link: https://www.econbiz.de/10003920210

Die Unternehmensteuerreform 2008/2009 in Deutschland : ausgewählte Reformkomponenten und ihre Effekte auf Einkommensverteilung, Steuerbelastung der Unternehmen und Steueraufkommen...

Broer, Michael - 2010 - 1. Aufl.

Persistent link: https://www.econbiz.de/10003929548

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

base broadening. Its implications are thus not unique to Germany. Especially in view of the current economic crisis … heart of the academic and political debate in Germany and other countries. In this paper we present a new corporate …

Persistent link: https://www.econbiz.de/10003969889

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

Persistent link: https://www.econbiz.de/10003979900

Inheritance tax-exempt transfer of German businesses : imperative or unjustified subsidy? ; an empirical analysis

Houben, Henriette; Maiterth, Ralf - 2009

This contribution addresses the substantial tax subsidies for businesses introduced by the German Inheritance Tax Act 2009. Advocates in favour of the vast or even entire tax exemption for businesses stress the potential damage of the inheritance tax on businesses, as those often lack liquid...