Showing 1 - 10 of 573,898
Persistent link: https://www.econbiz.de/10003369738
Persistent link: https://www.econbiz.de/10003369744
Persistent link: https://www.econbiz.de/10003369747
Persistent link: https://www.econbiz.de/10003369748
Persistent link: https://www.econbiz.de/10003618818
Persistent link: https://www.econbiz.de/10003577432
This professorial dissertation thesis collects several empirical studies on tax distribution and tax reform in Germany … presumptive tax base erosion. Chapter 4 deals with several assessment studies on the ecological tax reform implemented in Germany … econometric input-output model and a recursive-dynamic computable general equilibrium (CGE) model. Both models show that Germany …
Persistent link: https://www.econbiz.de/10009657735
This paper deals with the intergenerational incidence of corporate tax policies in the overlapping generation model. Corportate tax reforms affect the welfare levels of individuals via three Channels: (i) changes in the net. tax burdens, (ii) changes in the factor prices, and (iii) changes in...
Persistent link: https://www.econbiz.de/10010408712
Sofern Steuersysteme nicht vollständig entscheidungsneutral ausgestaltet sind, beeinflussen Steuern die Vorteilhaftigkeit verschiedener Handlungsalternativen und damit die Entscheidungen und das Verhalten der Steuerpflichtigen. Das Wissen über Verhaltenswirkungen von Steuern ist Voraussetzung...
Persistent link: https://www.econbiz.de/10010260167
Persistent link: https://www.econbiz.de/10001286735