In einem vorerst letzten Schritt zur Verschärfung der Verlustnutzungsregeln wurde ab 2008 eine Neuregelung der Verlustnutzung bei Anteilskäufen durch § 8c KStG implementiert. Dieser neuen Vorschrift kommt insbesondere vor dem Hintergrund der gegenwärtigen Finanz- und Wirtschaftskrise und den...

Microsimulation based on income tax statistics may be useful in tax reform discussions. Unfortunately, access to appropriate data is still rather restricted and expensive for ad-hoc analyses, or individual data is often even not available at all. In this paper we take Germany and its data...

Microsimulation based on income tax statistics may be useful in tax reform discussions. Unfortunately, access to appropriate data is still rather restricted and expensive for ad-hoc analyses, and individual data is often even not available at all. In this paper we take Germany and its data...