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Fiskalische Kosten einer steuerlichen Förderung von Forschung und Entwicklung in Deutschland : eine empirische Analyse verschiedener Gestaltungsoptionen
Elschner, Christina; Ernst, Christof; Spengel, Christoph - 2010
in Deutschland auf Basis eines Mikrosimulationsmodells. Die fiskalischen Kosten betragen zwischen 464 Mio. € und 5 … ; Förderung ; Deutschland …
Persistent link: https://www.econbiz.de/10003951045
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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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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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Bestimmung der Aufkommenswirkungen von Steuerrechtsnormen : ein Beispiel für die Anwendung der Mikrosimulation auf Basis der Einkommensteuerstatistik
Müller, Heiko - In: MITAX - Mikroanalysen und Steuerpolitik : Beiträge zur …, (pp. 204-220). 2007
Persistent link: https://www.econbiz.de/10003608962
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The Impact of Losses on Income Tax Revenue and Implicit Tax Rates of Different Income Sources : Evidence from Microsimulation Using Tax Statistics for Germany
Bach, Stefan; Buslei, Hermann - 2009
relevant for Germany in view of the heavy losses from renting. Using micro data from tax statistics we analyze the income tax …
Persistent link: https://www.econbiz.de/10014200579
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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 - 2011
In Germany, the tax loss carry-forward of corporations significantly increased over the last decade. At the same time … simulation model for the corporate sector in Germany to evaluate the fiscal effects of these restrictions. Additionally …
Persistent link: https://www.econbiz.de/10014220360
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Zusammenspiel der steuerlichen und der direkten Forschungsförderung
Falk, Rahel - In: Monatsberichte / WIFO, Österreichisches Institut für … 82 (2009) 5, pp. 361-370
Persistent link: https://www.econbiz.de/10003846794
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A policy to boost R&D : does the R&D tax credit work?
Ientile, Damien; Mairesse, Jacques - In: EIB papers 14 (2009) 1, pp. 144-169
Persistent link: https://www.econbiz.de/10003932535
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The effects of government subsidies on business R&D employment : evidence from OECD countries
Thomson, Russell; Jensen, Paul H. - In: National tax journal 66 (2013) 2, pp. 281-310
Persistent link: https://www.econbiz.de/10009761293
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Evaluation of research and development tax incentives scheme in Croatia
Aralica, Zoran; Botrić, Valerija - In: Economic research 26 (2013) 3, pp. 63-80
Persistent link: https://www.econbiz.de/10010196413