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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
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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 … microsimulation model, ZEW TaxCoMM, which allows for the coherent micro-based analysis of revenue implications of tax reforms and the …
Persistent link: https://www.econbiz.de/10009152555
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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
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Impact of Tax Rate Cut Cum Base Broadening Reforms on Heterogeneous Firms – Learning from the German Tax Reform 2008
Finke, Katharina - 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 … microsimulation model, ZEW TaxCoMM, which allows for the coherent micro-based analysis of revenue implications of tax reforms and the …
Persistent link: https://www.econbiz.de/10013142209
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Besteuerung der Unternehmensrechtsformen : Bestandsaufnahme und Reformansätze
Polzer, Reiner - 1993
Persistent link: https://www.econbiz.de/10013438134
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Reformbedürftige Unternehmensbesteuerung : Bausteine für einen wettbewerbsfähigen Standort Deutschland
Lemmer, Jens - Bund der Steuerzahler / Deutsches Steuerzahlerinstitut - 2018
Persistent link: https://www.econbiz.de/10012012203
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Unternehmenssteuerreform
Pelka, Jürgen (ed.) - 2001
Persistent link: https://www.econbiz.de/10014011775
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Wer soll das bezahlen? : Wege zu einer fairen und sachgerechten Besteuerung: Begrenzung der Belastungen für alle, Mindest-Belastung für die Großen
Jarass, Lorenz J.; Obermair, Gustav M. - 2002
Amazon: Das Buch bringt auf anschauliche Weise das Grundverständnis unseres Steuersystems näher. Es werden dabei vor allem die Ungerechtigkeiten der derzeitigen Systematik beschrieben und pragmatische Lösungen vorgeschlagen. Es werden auch Themen wie Riester Rente ausführlich erklärt und...
Persistent link: https://www.econbiz.de/10001666511
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Effective tax burden in Europe : current situation, past developments and simulations of reforms ; with 39 tables
Jacobs, Otto H.; Spengel, Christoph - 2002
Persistent link: https://www.econbiz.de/10001648920