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Current political discussions in Germany and other European countries illustrate the importance accorded to revenue and distribution effects of tax reforms. Whereas widely recognized concepts of effective tax measures can provide important insights into the incentives of taxation they do not...
Persistent link: https://www.econbiz.de/10010298699
Current political discussions in Germany and other European countries illustrate the importance accorded to revenue and distribution effects of tax reforms. Whereas widely recognized concepts of effective tax measures can provide important insights into the incentives of taxation they do not...
Persistent link: https://www.econbiz.de/10010299072
Der Beitrag berechnet die Aufkommensausfälle verschiedener Gestaltungsmodelle für eine steuerliche Forschungsförderung in Deutschland auf Basis eines Mikrosimulationsmodells. Die fiskalischen Kosten betragen zwischen 464 Mio. € und 5.701 Mio. €. Eine Erstattungsoption der Steuergutschrift...
Persistent link: https://www.econbiz.de/10010300010
The German corporate tax reform of 2008 has brought about important cuts in corporate tax rates, which were at the same time accompanied by significant changes in the determination of the tax base for both major German corporate taxes - corporate income tax and trade tax. The reform followed the...
Persistent link: https://www.econbiz.de/10010300509
The German corporate tax reform of 2008 has brought about important cuts in corporate tax rates, which were at the same time accompanied by significant changes in the determination of the tax base for both major German corporate taxes - corporate income tax and trade tax. The reform followed the...
Persistent link: https://www.econbiz.de/10010304812
There is ample evidence that user-producer interaction is an important factor for successful innovations. It is often claimed that user-producer interaction is most effcient in close proximity. On the other hand, innovations are a major determinant for the export performance of firms. Does this...
Persistent link: https://www.econbiz.de/10010297302
There is ample evidence that user-producer interaction is an important factor for successful innovations. It is often claimed that user-producer interaction is most effcient in close proximity. On the other hand, innovations are a major determinant for the export performance of firms. Does this...
Persistent link: https://www.econbiz.de/10005097990