Fuest, Clemens; Thöne, Michael; Glasmacher, Gregor - 2008
income and profits, and which role taxes related to other, income-independent sources play. The IDT-IITperspective promises … inheritance tax and corporate income tax. For the latter, we modify the standard Devereux/ Griffith-approach to effective tax … burdens so that income-independent elements in IDTcorporate taxes can be analysed. On this basis, we simulate the gradual …