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How should local governments tax local business? : lessons from an international comparison and a microsimulation analysis for Germany

Fossen, Frank M. (contributor); Bach, Stefan (contributor) - 2007

Persistent link: https://www.econbiz.de/10003577432

Formula apportionment : factor allocation and tax avoidance

Eichfelder, Sebastian; Hechtner, Frank; Hundsdoerfer, Jochen - 2015

This paper addresses the question of how firms react to tax incentives in a formula apportionment (FA) tax regime. Under FA, profits of all consolidated entities of a business group are summed and then allocated according to a formula based on FA factors. We hypothesize that firms may change the...

Persistent link: https://www.econbiz.de/10011392137

Formula apportionment : factor allocation and tax avoidance

Eichfelder, Sebastian; Hechtner, Frank; Hundsdoerfer, Jochen - 2015

Persistent link: https://www.econbiz.de/10011401184

Empirical studies on tax distribution and tax reform in Germany

Bach, Stefan - 2012

This professorial dissertation thesis collects several empirical studies on tax distribution and tax reform in Germany … presumptive tax base erosion. Chapter 4 deals with several assessment studies on the ecological tax reform implemented in Germany … econometric input-output model and a recursive-dynamic computable general equilibrium (CGE) model. Both models show that Germany …

Persistent link: https://www.econbiz.de/10009657735

Formula apportionment : factor allocation and tax avoidance

Eichfelder, Sebastian; Hechtner, Frank; Hundsdoerfer, Jochen - 2017

This paper addresses the question of how firms react to tax incentives in a formula apportionment (FA) tax regime. Under FA, the profits of all consolidated entities of a business group are summed and then allocated according to a formula based on FA factors. We hypothesize that firms may change...

Persistent link: https://www.econbiz.de/10011705197

Formula Apportionment : Factor Allocation and Tax Avoidance

Eichfelder, Sebastian - 2017

Persistent link: https://www.econbiz.de/10012950781

How should local governments tax local business? Lessons from an international comparison and a microsimulation analysis for Germany

Fossen, Frank M.; Bach, Stefan - 2007

The local business tax as the main revenue source of local governments in Germany has been under extensive debate for … the business sector in Germany to analyse the fiscal and distributional effects of the general reform options identified …

Persistent link: https://www.econbiz.de/10010324247