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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...
Persistent link: https://www.econbiz.de/10011955403
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...
Persistent link: https://www.econbiz.de/10010277185
Persistent link: https://www.econbiz.de/10006078356
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...
Persistent link: https://www.econbiz.de/10005686558
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...
Persistent link: https://www.econbiz.de/10005547826
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...
Persistent link: https://www.econbiz.de/10005181647
Persistent link: https://www.econbiz.de/10009865068
Persistent link: https://www.econbiz.de/10007841291
Persistent link: https://www.econbiz.de/10008231374