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Standortsicherungsgesetz 1994: Einstieg in die Unternehmenssteuerreform?

Bach, Stefan (contributor) - In: DIW-Wochenbericht : Wirtschaft, Politik, Wissenschaft 60 (1993) 8, pp. 75-81

Persistent link: https://www.econbiz.de/10001138639

100 years of the modern German tax system : foundation, reforms, and challenges

Bach, Stefan - In: DIW weekly report : economy, politics, science : a … 9 (2019) 46/48, pp. 407-413

The tax and fiscal reforms headed by German finance minister Matthias Erzberger in 1919 and 1920 fundamentally reshaped German public finances. The total tax revenue as a percentage of GDP, or tax-to-GDP ratio, doubled and increased continually until the end of World War II. Since the 1950s, the...

Persistent link: https://www.econbiz.de/10012150709

Entwicklung der Steuersysteme im internationalen Vergleich : kein Trend zu einer stärkeren Verbrauchsbesteuerung

Bach, Stefan; Seidel, Bernhard; Teichmann, Dieter - In: DIW-Wochenbericht : Wirtschaft, Politik, Wissenschaft 69 (2002) 40, pp. 657-668

Persistent link: https://www.econbiz.de/10001700020

Optimal top marginal tax rates under income splitting for couples

Bach, Stefan; Corneo, Giacomo; Steiner, Viktor - In: European economic review : EER 56 (2012) 6, pp. 1055-1069

Persistent link: https://www.econbiz.de/10009696426