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Welfare effects of abolishing the German business taxes : an applied general equilibrium analysis
Duschek, Klaus-Jürgen - In: Models and measurement of welfare and inequality, (pp. 253-285). 1994
Persistent link: https://www.econbiz.de/10001286735
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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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Reformen der Einkommens- und Unternehmensbesteuerung : Aufkommens-, Verteilungs- und Arbeitsangebotswirkungen
Bach, Stefan; Steiner, Viktor - In: Steuern und soziale Sicherung in Deutschland : …, (pp. 27-53). 2006
Persistent link: https://www.econbiz.de/10003368453
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Expected effects of the US tax reform on other countries : global and local survey evidence
Boumans, Dorine; Fuest, Clemens; Krolage, Carla; … - In: International tax and public finance 27 (2020) 6, pp. 1608-1630
Persistent link: https://www.econbiz.de/10012310897
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Expected effects of the US tax reform on other countries : global and local survey evidence
Boumans, Dorine; Fuest, Clemens; Krolage, Carla; … - 2020
effects on investment in Germany are ambiguous: While some firms substitute between investment locations, others expand in …
Persistent link: https://www.econbiz.de/10012251340
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Die US-Steuerreform, der Brexit und deren Auswirkungen auf Deutschland
Gsödl, Markus; Schmid, Christian - 2018
Persistent link: https://www.econbiz.de/10011863369
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Intrafamily distribution and taxation
Gugl, Elisabeth - In: Proceedings / 97th Annual Conference on Taxation : …, (pp. 344-349). 2005
Persistent link: https://www.econbiz.de/10003308165
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Essays in intrafamily distribution and taxation
Gugl, Elisabeth - 2004
Persistent link: https://www.econbiz.de/10003383682
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How low business tax rates attract multinational headquarters : municipality-level evidence from Germany
Becker, Sascha O.; Egger, Peter; Merlo, Valeria - 2009
,000 municipalities in Germany to analyze the sensitivity of the location decisions of foreign MNEs with respect to business tax rates …
Persistent link: https://www.econbiz.de/10003806078
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Employment effects of local business taxes : conference paper
Siegloch, Sebastian - 2014 - This version: June 30, 2014
This is the first paper to thoroughly investigate the employment effects of corporate taxation. Higher taxes are theoretically shown to have a negative impact on employment through reduced investments, if labor is regionally mobile. I test this prediction by exploiting the specific setting of...
Persistent link: https://www.econbiz.de/10010482472