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Effective profit taxation and the elasticity of the corporate income tax base: evidence from German corporate tax return data

Dwenger, Nadja; Steiner, Viktor - 2008

We estimate the elasticity of corporate taxable income with respect to the effective corporate tax rate on the basis of a pseudo-panel constructed from corporate tax return micro data for the period 1998-2001, a period which saw the introduction of a major corporate tax reform in Germany....

Persistent link: https://www.econbiz.de/10010265036

Financial leverage and corporate taxation: evidence from German corporate tax return data

Dwenger, Nadja; Steiner, Viktor - 2009

We estimate the impact of effective profit taxation on the financial leverage of corporations on the basis of a pseudo-panel constructed from corporate tax return micro data for the period 1998-2001, a period which saw the introduction of a major corporate tax reform in Germany. The financial...

Persistent link: https://www.econbiz.de/10010271086

Verbesserung der steuerstatistischen Informationssysteme zur Folgenabschätzung und Evaluierung steuerpolitischer Maßnahmen im Bereich der Unternehmensbesteuerung

Bach, Stefan; Buslei, Hermann; Dwenger, Nadja; Fossen, Frank - 2008

Persistent link: https://www.econbiz.de/10011438801

Financial leverage and corporate taxationEvidence from German corporate tax return data

Dwenger, Nadja; Steiner, Viktor - Arbeitskreis Quantitative Steuerlehre - 2009

We estimate the impact of effective profit taxation on the financial leverage ofcorporations on the basis of a pseudo-panel constructed from corporate tax return micro data for theperiod 1998-2001, a period which saw the introduction of a major corporate tax reform in Germany.The financial...

Persistent link: https://www.econbiz.de/10005865374

Effective profit taxation and the elasticity of the corporate income tax base- Evidence from German corporate tax return data

Dwenger, Nadja; Steiner, Viktor - Arbeitskreis Quantitative Steuerlehre - 2008

We estimate the elasticity of corporate taxable income with respect to the effectivecorporate tax rate on the basis of a pseudo-panel constructed from corporate tax return microdata for the period 1998-2001, a period which saw the introduction of a major corporate taxreform in Germany....

Persistent link: https://www.econbiz.de/10005865388