Local business profits respond to local business tax (LBT) rates that vary across municipalities. We estimate that a one percent increase in the LBT rate decreases the LBT base by 0.45 percent, based on the universe of German LBT return files, which include corporations and unincorporated...

Local business profits respond to local business tax (LBT) rates that vary across municipalities. We estimate that a one percent increase in the LBT rate decreases the LBT base by 0.45 percent, based on the universe of German LBT return files, which include corporations and unincorporated...

Wird die GmbH steuerlich entlastet oder muss sie mit weitreichenden Mehrbelastungen rechnen? Beides ist möglich. Die Unternehmensteuerreform 2008 verändert die steuerlichen Rahmenbedingungen für Unternehmen in Deutschland. Was genau wird anders, was bleibt? Und was können Sie tun, um auch...