Büttner, Thiess; Madzharova, Boryana; Zaddach, … - 2019
This paper provides an empirical analysis of the effectiveness of tax subsidies implemented by the German government as … VAT performance of firms in industries, whose services have become deductible from the income tax, with the VAT …. Our results point at significant effects of the tax deduction. In particular, we find some evidence that taxable sales …