Does capital bear the burden of local corporate taxes? : evidence from Germany
Year of publication: |
2023
|
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Authors: | Ardalan, Aria ; Kessing, Sebastian ; Qari, Salmai ; Zoubek, Malte |
Published in: |
Journal of government and economics : JGE. - Amsterdam : Elsevier, ISSN 2667-3193, ZDB-ID 3101387-9. - Vol. 9.2023, Art.-No. 100067, p. 1-5
|
Subject: | Corporate tax | Event study | Tax incidence | Deutschland | Germany | Unternehmensbesteuerung | Corporate taxation | Steuerinzidenz | Körperschaftsteuer | Corporate income tax | Schätzung | Estimation | Steuerbelastung | Tax burden | Steuerwirkung | Tax effects | Ereignisstudie |
Type of publication: | Article |
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Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
Language: | English |
Other identifiers: | 10.1016/j.jge.2023.100067 [DOI] |
Classification: | H22 - Incidence ; H25 - Business Taxes and Subsidies |
Source: | ECONIS - Online Catalogue of the ZBW |
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