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Tax loss offset restrictions - last resort for the treasury? : an empirical evaluation of tax loss offset restrictions based on micro data
Dwenger, Nadja (contributor) - 2008
Persistent link: https://www.econbiz.de/10003651008
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Economic effects of VAT reform in Germany
Boeters, Stefan; Böhringer, Christoph; Büttner, Thiess; … - 2006
quantitative analysis for Germany indicates that such concerns are misplaced. We find that the abolition of VAT differentiation has …
Persistent link: https://www.econbiz.de/10003328085
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Tax-benefits reforms and the labor market : evidence from Belgium and other EU countries
Orsini, Kristian (contributor) - 2006
Persistent link: https://www.econbiz.de/10003316595
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Tax loss offset restrictions : last resort for the treasury? ; an empirical evaluation of tax loss offset rectrictions based on micro data
Dwenger, Nadja - 2008
In Germany, the tax loss carry-forward of corporations significantly increased over the last decade. At the same time …
Persistent link: https://www.econbiz.de/10003872050
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Zinsbereinigung des Eigenkapitals im internationalen Steuerwettbewerb : eine kostengünstige Alternative zu "Thin Capitalization Rules"?
Rumpf, Dominik - 2008
statistical data published by the Deutsche Bundesbankʺ, the central bank of Germany, which includes an aggregated corporate …
Persistent link: https://www.econbiz.de/10003872091
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Analyse und Bewertung der Strukturen von Regel- und ermäßigten Sätzen bei der Umsatzbesteuerung unter sozial-, wirtschafts-, steuer- und haushaltspolitischen Gesichtspunkten : Endb...
Ismer, Roland; Kaul, Ashok; Reiß, Wolfram; Rath, Silke - 2010
Persistent link: https://www.econbiz.de/10008858232
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Steuerliche Spendenanreize : ein Reformvorschlag
Auer, Ludwig von; Kalusche, Andreas - In: Review of economics 61 (2010) 3, pp. 241-261
Persistent link: https://www.econbiz.de/10008806549
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Economic effects of VAT reforms in Germany
Boeters, Stefan; Böhringer, Christoph; Büttner, Thiess; … - In: Applied economics 42 (2010) 16/18, pp. 2165-2182
Persistent link: https://www.econbiz.de/10008747184
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Zinsbereinigung des Eigenkapitals im internationalen Steuerwettbewerb : eine kostengünstige Alternative zu "Thin Capitalization Rules"?
Rumpf, Dominik - In: Zeitschrift für Wirtschaftspolitik 58 (2009) 1, pp. 93-126
Persistent link: https://www.econbiz.de/10003816635