Dass Steuern ökonomische Entscheidungen beeinflussen, ist unbestritten. Für die Politik ist es daher elementar, etwas über die Auswirkungen des Steuerrechts auf das Verhalten der Steuerpflichtigen zu wissen. Die Analyse einer vergangenen Steuerreform als natürliches Experiment kann vor...

The paper examines 157 German listed corporations that had the option of changing their fiscal year to achieve a possible tax reduction in connection with the major tax reform of 2000/2001. The tax reduction from a change was larger, the larger the expected profits. However, with costs of...

Public complaints about the growth, complexity and volatility of tax legislation abound. Against this background, the present article gives an account of the quantitative development of tax legislation in post-war Germany. We find that the legislative output did not increase over the decades. In...

This paper examines 157 German listed corporations that had the option of changing their fiscal year to achieve a possible tax reduction in connection with the major tax reform of 2000-01. The tax reduction from a change was larger, the larger the expected profits. However, with costs of...

The paper examines 157 German listed corporations that had the option of changing their fiscal year to achieve a possible tax reduction in connection with the major tax reform of 2000/2001. The tax reduction from a change was larger, the larger the expected profits. However, with costs of...