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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/10003902662
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Steuervergünstigungen in Deutschland
Boss, Alfred - 2010
Tax expenditures are granted for a variety of purposes in Germany. The paper presents data on the extent and the …
Persistent link: https://www.econbiz.de/10003932602
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Investitionsentscheidungen und die Begünstigung nicht entnommener Gewinne nach § 34a EStG
Rumpf, Dominik (contributor); Kiesewetter, Dirk (contributor) - 2008 - Rev.
Dieser Beitrag formuliert Kalküle für Investitionsentscheidungen von Personenunternehmen unter Berücksichtigung der neu geschaffenen Option zur Begünstigung nicht entnommener Gewinne (§ 34a EStG n.F.). Im Kalkül unter Sicherheit besteht die optimale Alternativanlage immer in der abgeltend...
Persistent link: https://www.econbiz.de/10003590790
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Effizienzwirkungen einer Regulierung von Managergehältern durch das Steuerrecht
Voßmerbäumer, Jan - 2012
In der rechtspolitischen Diskussion um eine Regulierung von Managementvergütungen wird von mehreren Parteien gefordert, den Betriebsausgabenabzug für Vorstandsgehälter einzuschränken, um die als überhöht angesehenen Vergütungen zu begrenzen und die "Subvention" durch die Steuerzahler zu...
Persistent link: https://www.econbiz.de/10009491837
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18 billion at one blow : evaluating Germany's twenty biggest tax expenditures
Thöne, Michael - 2012
Persistent link: https://www.econbiz.de/10009760181
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18 Billion at One Blow : Evaluating Germany's Twenty Biggest Tax Expenditures
Thöne, Michael - 2013
evaluation of Germany's twenty biggest tax expenditures commissioned by the Federal Government in 2007 and completed by a team of …
Persistent link: https://www.econbiz.de/10013088540
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18 Billion at One Blow Evaluating Germany's Twenty Biggest Tax Expenditures
Thöne, Michael - 2013
evaluation of Germany's twenty biggest tax expenditures commissioned by the Federal Government in 2007 and completed by a team of …
Persistent link: https://www.econbiz.de/10013074387
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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 incentives and business investment : evidence from German bonus depreciation
Eichfelder, Sebastian; Schneider, Kerstin - 2014
business investment. To promote economic convergence of Eastern and Western Germany after reunification, bonus depreciation tax … incentives were granted for investments in Eastern Germany before 1999. Using business establishments in Western Germany as …
Persistent link: https://www.econbiz.de/10010354738
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How do tax incentives affect business investment? : evidence from German bonus depreciation
Eichfelder, Sebastian; Schneider, Kerstin - 2018
Germany, we identify and quantify the impact from bonus depreciation on building and equipment investments at the extensive …
Persistent link: https://www.econbiz.de/10011946434