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Business taxation and wages: Evidence from individual panel data

Bauer, Thomas K.; Kasten, Tanja; Siemers, Lars-H. R. - 2012

Empirical evidence on the degree of business-tax shifting to employees via the wage level is highly controversial and rare. It remains open to which extent the tax burden is shifted, whether there are differences for tax increases and decreases, or whether there exists some treatment...

Persistent link: https://www.econbiz.de/10010283978

Romania’s development to a low-tax country : effective corporate tax burden in Romania from 1992 to 2010 and Romania’s current ranking among the eastern European member states

Spengel, Christoph; Lazar, Sebastian; Evers, Lisa; … - 2012

We trace back Romania’s development to a low-tax country among the Member States of the European Union by analysing the major tax law changes in corporate taxation since 1992. We find that the significant reduction of the corporate income tax rate from 45% in 1992 to 16% since 2005 has not...

Persistent link: https://www.econbiz.de/10009424711

Estimating VAT pass through

Benedek, Dora; Mooij, Ruud A. de; Keen, Michael; … - 2015

This paper estimates the pass through of VAT changes to consumer prices, using a unique dataset providing disaggregated, monthly data on prices and VAT rates for 17 Eurozone countries over 1999-2013. Pass through is much less than full on average, and differs markedly across types of VAT change....

Persistent link: https://www.econbiz.de/10011343743

Business taxation and wages: Evidence from individual panel data

Bauer, Thomas K.; Kasten, Tanja; Siemers, Lars-H. R. - 2012

Persistent link: https://www.econbiz.de/10010294402

Corporate profit shifting and the role of tax havens : evidence from German country-by-country reporting data

Fuest, Clemens; Hugger, Felix; Neumeier, Florian - 2021

annual tax base loss for Germany amounts to EUR 5.4 billion. Adding estimates of profit shifting by multinationals not … covered by the CbC data yields an overall estimate for profits shifted out of Germany to tax havens of EUR 19.1 billion per … year, corresponding to 4.3% of the profits reported by these firms in Germany. This implies a tax revenue loss due to …

Persistent link: https://www.econbiz.de/10012417748

ZEW Corporate Taxation Microsimulation Model (ZEW TaxCoMM)

Reister, Timo; Spengel, Christoph; Finke, Katharina; … - 2008

Current political discussions in Germany and other European countries illustrate the importance accorded to revenue and …

Persistent link: https://www.econbiz.de/10003793921

ZEW Corporate Taxation Microsimulation Model (ZEW TaxCoMM)

Reister, Timo; Spengel, Christoph; Finke, Katharina; … - 2009

Current political discussions in Germany and other European countries illustrate the importance accorded to revenue and …

Persistent link: https://www.econbiz.de/10003873302

Do higher corporate taxes reduce wages? : micro evidence from Germany

Fuest, Clemens; Peichl, Andreas; Siegloch, Sebastian - 2013 - This version: May 3, 2013

Because of endogeneity problems very few studies have been able to identify the incidence of corporate taxes on wages. We circumvent these problems by using an 11-year panel of data on 11,441 German municipalities' tax rates, 8 percent of which change each year, linked to administrative matched...

Persistent link: https://www.econbiz.de/10009762793

Corporate taxation and investment : explaining investment dynamics with firm-level panel data

Dwenger, Nadja - 2009

) complementing the usual estimation of a distributed lag model. A correction term accounts for non-random sample attrition, which has …

Persistent link: https://www.econbiz.de/10003883175

The impact of introducing an interest barrier : evidence from the German corporation tax reform 2008

Buslei, Hermann; Simmler, Martin - 2012

In this study we investigate the impact of the thin capitalization rule (TCR), introduced in Germany in 2008, on firms …

Persistent link: https://www.econbiz.de/10009579254