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Interest barrier rules as a response to highly leveraged transactions : evidence from the 2008 German business tax reform

Knauer, Thorsten; Sommer, Friedrich - In: Review of accounting & finance 11 (2012) 2, pp. 206-232

Persistent link: https://www.econbiz.de/10009569279

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; … - 2011 - This version: March 2011

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/10009152555

The incidence of an extended ace corporation tax

Fehr, Ernst; Wiegard, Wolfgang - 2001

This paper deals with the efficiency and distributional consequences of a switch from the current German income and corporate tax system to one special variant of an intertemporally neutral tax, an extended ACE (allowance for corporate equity) corporation tax. This tax is favoured by the IFS...

Persistent link: https://www.econbiz.de/10011398873

The effect of taxes on Corporate Financing Decisions – Evidence from the German Interest Barrier

Alberternst, Stephan; Sureth, Caren - 2015

base erosion and profit shifting (BEPS). We use the introduction of such an interest deductibility restriction in Germany …

Persistent link: https://www.econbiz.de/10011334123

Impact of tax-rate cut cum base-broadening reforms on heterogeneous firms : learning from the German tax reform of 2008

Finke, Katharina; Heckemeyer, Jost H.; Reister, Timo; … - In: FinanzArchiv : European journal of public finance 69 (2013) 1, pp. 72-114

Persistent link: https://www.econbiz.de/10009724794

The taxation of passive foreign investment : lessons from German experience

Ruf, Martin; Weichenrieder, Alfons J. - In: The Canadian journal of economics 45 (2012) 4, pp. 1504-1528

Persistent link: https://www.econbiz.de/10009689562

Empirical studies on tax distribution and tax reform in Germany

Bach, Stefan - 2012

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

The effects of corporate taxes on business behavior : microsimulation and meta-analyses

Heckemeyer, Jost H. - 2012

Persistent link: https://www.econbiz.de/10009657743

Gesetzentwurf der Koalitionsfraktionen "Entwurf eines Unternehmensteuerreformgesetzes 2008" (Drucksache 16/4841), zu dem Antrag der Fraktion DIE LINKE "Unternehmen leistungsgerecht...

Gebhardt, Heinz (contributor); Kambeck, Rainer (contributor) - 2007

Persistent link: https://www.econbiz.de/10009716113

Effektive Steuerbelastung der grenzüberschreitenden Geschäftstätigkeit nach den Vorschlägen zur Reform der Unternehmensbesteuerung

Spengel, Christoph - 2000

Das Steuersenkungsgesetz stellt das größte Reformvorhaben auf dem Gebiet der direkten Steuern in Deutschland seit der … internationalen Wettbewerbsfähigkeit von Unternehmen am Standort Deutschland, Stärkung der Attraktivität des Standorts Deutschland für … (King-Fullerton-Ansatz) für Deutschland und die übrigen EU-Mitgliedstaaten brachte folgende Ergebnisse. Die Reform erfüllt …

Persistent link: https://www.econbiz.de/10011444519