Die amtliche Statistik stellt keine hinreichend disaggregierte Steuerstatistik zur Verfügung, um die relative Steuerbelastung mittelständischer Kapitalgesellschaften in Deutschland zu ermitteln. Aufgrund des Steuergeheimnisses liegen auch keine Mikrodaten zu den Steuererklärungen vor....

We introduce the German Business Panel (GBP), a novel large-scale survey of German firms. The GBP periodically surveys executives and key decision-makers in a representative sample of German firms, taking stock of their perceptions, views, and expectations. A particular focus of the survey is on...

En las últimas décadas diversas líneas de reforma del Impuesto sobre Sociedades, como ACE y CbIT, han sido propuestas para eliminar el tratamiento fiscal preferente a la financiación mediante deuda. Este trabajo estima los efectos que tendría en España la aplicación de reformas de este...

The ownership nationality of large US multinational companies plays an implicit but important role in the current debate over how such companies should be taxed. This paper identifies that role and investigates what is actually known about where these companies’ shareholders reside

The repayment of indirect taxes raises questions in many parts of the world, mainly because of the so called “passing-on defense”. Brazilian Courts has given inadequate treatment to this subject, which, in fact, denies the judicial review of the tax relationship, violating the idea of rule...

Congress and the U.S. Constitution impose no single apportionment method that all states must follow. The states have wide latitude in developing their apportionment formulas. The apportionment of business income for state tax purposes is a major consideration in maintaining the fairness of...

Governments are increasingly turning to behavioral economics to inform policy design in areas like health care, the environment, and financial decision-making. Research shows that small behavioral interventions, referred to as “nudges,” often produce significant responses at a low cost. The...

Each year the Heritage Foundation and The Wall Street Journal publish the Index of Economic Freedom. This major study compiles economic data on more than 150 countries. The compilers divide the data into ten categories, ranging from business freedom to labor freedom. One of the ten categories is...

Technological advancements are playing a transformative role in curtailing the need for labor. These very same forces are catapulting capital in the form of robotics, machinery, and intellectual property to the economic forefront. In virtually every sphere of human existence, labor's decline and...

We quantify marginal excess burden, defined as the change in deadweight loss for an additional dollar of tax revenue, for different taxes. We use a dynamic general equilibrium, overlapping generations model featured with heterogeneous agents and a realistic structure of corporate finance and...