The impact of losses on income tax revenue and implicit tax rates of different income sources: evidence from microsimulation using tax statistics for Germany
Year of publication: |
2009
|
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Authors: | Bach, Stefan ; Buslei, Hermann |
Publisher: |
Berlin : Deutsches Institut für Wirtschaftsforschung (DIW) |
Subject: | Einkommensteuer | Körperschaftsteuer | Steuerbelastung | Funktionelle Einkommensverteilung | Verlust | Steuerliche Zurechnung | Steuerbegünstigung | Steuertarif | Mikrosimulation | Steuerwirkung | Deutschland | Income and business income taxation | implicit tax rates by income sources |
Series: | DIW Discussion Papers ; 950 |
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Type of publication: | Book / Working Paper |
Type of publication (narrower categories): | Working Paper |
Language: | English |
Other identifiers: | 613881559 [GVK] hdl:10419/29808 [Handle] RePEc:diw:diwwpp:dp950 [RePEc] |
Classification: | H24 - Personal Income and Other Nonbusiness Taxes and Subsidies ; H25 - Business Taxes and Subsidies ; D33 - Factor Income Distribution |
Source: |
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Bach, Stefan, (2009)
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Bach, Stefan, (2009)
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