Effective profit taxation and the elasticity of the corporate income tax base- Evidence from German corporate tax return data
Year of publication: |
2008-10-14
|
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Authors: | Dwenger, Nadja ; Steiner, Viktor |
Institutions: | Arbeitskreis Quantitative Steuerlehre |
Subject: | Steuersatz | Mikrosimulation | micro simulation | Steueraufkommen | Körperschaftssteuer | 1998 - 2001 |
Extent: | application/pdf |
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Series: | |
Type of publication: | Book / Working Paper |
Language: | German |
Classification: | Corporate taxation and accounting. General ; Corporate tax policy ; Tax-based determination of income and statement of net assets ; Individual Working Papers, Preprints ; GERMANY |
Source: | USB Cologne (business full texts) |
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