Finke, Katharina; Heckemeyer, Jost H.; Reister, Timo; … - In: FinanzArchiv: Public Finance Analysis 69 (2013) 1, pp. 72-114
The German 2008 corporate tax reform followed the distinct and internationally prevalent pattern of tax-rate cut cum … tax reform on firms, varying according to some of the firms' key characteristics. This is important for understanding the … reform's implications in view of the recent economic crisis. Moreover, the model also allows for the behavioral responses of …