thinly capitalized MNCs is higher than that from their counterparts who are not. Lastly, smaller and younger cash … segmentation or recognition of sectoral and firm size differences. … between the mechanical and the behavioural changes in tax revenue. Overall, implementation of GMCTR will increase tax revenue …

with a high share of domestic activity, and (iii) that the tax reform did not change the international tax …) relative to their international peers. Matching on the propensity score, we compare pairs of similar US and European firms … listed on the S&P500 or StoxxEurope600 in a difference-in-differences setting. Our results suggest significantly lower …

.S. tax policy from 1979 through 2010 and argue that the results either undermine the normative relevance of the approach or …Calculating the welfare implications of changes to economic policy or shocks requires economists to decide on a … the potential of this approach is not as straightforward as we might hope. We perform the inverse-optimum inference on U …

.S. tax policy from 1979 through 2010 and argue that the results either undermine the normative relevance of the approach or …Calculating the welfare implications of changes to economic policy or shocks requires economists to decide on a … the potential of this approach is not as straightforward as we might hope. We perform the inverse-optimum inference on U …

. Overall, a tax wedge reduction is beneficial in terms of both welfare and output, as long as the financing measure does not … harm private-sector productivity and/or the incentive for private capital investments over-proportionately. While financing … margin in response to policy changes, a reduction in the workers' and not the firms' burden is most beneficial. …

Through tax evasion, through the labour-leisure choice or in other ways, taxpayers reduce the tax base in response to …-maximizing tax rate well short of 100%. That need not be so. In the "new tax responsiveness literature", the revenue-maximizing tax … together with the tax rate all the way up to 100% and 4) that the Laffer curve is ill-defined because tax revenue at any given …

poor people, sooner or later you'll have lots and lots of poor people and no rich people. Based on their detail and … the highest personal income tax with nine states with no income tax. In each category (population, state product and … employment) no-income tax states came out ahead, while high- and low-income tax states lagged behind. The debate continued in …

calibrated to the US as well as to the EU-15 economy. We show that the US and the EU-15 area are located on the left side of … their labor and capital tax Laffer curves, but the EU-15 economy being much closer to the slippery slopes than the US. Our … of distortions in the EU-15 area. A dynamic scoring analysis shows that more than one half of a labor tax cut and more …

The contribution Bach, Corneo and Steiner (2008) has argued that "the rich" do not pay taxes adequately in relation to … contained in Bach, Corneo and Steiner (2008) to a rigorous analysis: We find major flaws and inconsistencies with regard to … methodology, i.e. the omission of corporate taxes and inter-temporal aspects of taxation. Restating basic rules for the …

privilege was abolished. Surprisingly this privilege abolishment does not cause an equivalent taxation between shares and equity …). Damit beträgt die Steuerbelastung von Kapitaleinkünften unter Berücksichtigung des Solidaritätszuschlags (){} ZTA s1smins … principle. Due to the corporate tax reform, this privilege was abolished. Surprisingly this privilege abolishment does not …