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~isPartOf:"DIW Berlin Discussion Paper"
~person:"Steiner, Viktor"
~subject:"Körperschaftsteuer"
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Financial Leverage and Corporate Taxation : Evidence from German Corporate Tax Return Data
Dwenger, Nadja
-
2011
corporate tax reform in
Germany
. The financial leverage is measured by the ratio of long-term debt to total capital. Endogeneity …
Persistent link: https://www.econbiz.de/10013134555
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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
-
2011
introduction of a major corporate tax reform in
Germany
. Endogeneity of the effective tax rate is controlled for by an instrumental …
Persistent link: https://www.econbiz.de/10013134574
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