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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
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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
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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/10011401184
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Die missverständliche Änderung der Gewerbesteueranrechnung nach § 35 EStG durch das Jahressteuergesetz 2008 : Auswirkungen für die Steuerpflichtigen und für das Steueraufkommen...
Hechtner, Frank; Hundsdoerfer, Jochen - 2008
Durch das Jahressteuergesetz 2008 wurde die Anrechnung der Gewerbesteuer von Personenunternehmen auf die Einkommensteuer der Unternehmer (§ 35 EStG) geändert. Der Beitrag erörtert, in welchen Fallkonstellationen die Änderung für den Steuerpflichtigen relevant ist. Darüber hinaus wird...
Persistent link: https://www.econbiz.de/10003872005
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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
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Sollen Freiberufler und Landwirte Gewerbesteuer zahlen? : steuersystematische Überlegungen und empirische Wirkungsanalysen
Bach, Stefan (contributor); Broer, Michael (contributor);  … - 2008
Persistent link: https://www.econbiz.de/10003618817
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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
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Formula Apportionment : Factor Allocation and Tax Avoidance
Eichfelder, Sebastian - 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/10012950781
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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.; 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
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Sollen Freiberufler und Landwirte Gewerbesteuer zahlen? Steuersystematische Überlegungen und empirische Wirkungsanalysen
Bach, Stefan; Broer, Michael; Fossen, Frank M. - 2008
In vielen Ländern gibt es kommunale Unternehmensteuern, in Deutschland hat die Gewerbesteuer ein großes Gewicht bei der …
Persistent link: https://www.econbiz.de/10010324253