This paper highlights the importance of different investment motives and to what extend they affect the responsiveness … to corporate taxation. In particular, we discuss how to classify investment as non-related, horizontal, vertical and … this, we examine the effects of host-country corporate taxation on the volume of investment within related firms (i.e., the …

-friendly revenue sources appears underused in many European countries. This motivates our simulation of a revenue-neutral property tax … reform for Germany, a country in which tax receipts from land are particularly low. More precisely, we assess by how much … social insurance contributions (SIC) can be reduced when Germany switches from its current property tax scheme based on …