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Einkommensanalysen mit Steuerdaten : Mikroanalysen zu hohen Einkommen und Selbständigkeit und Mikrosimulation zu Politikalternativen der Einkommen-, Körperschaft- und Gewerbesteuer...
Merz, Joachim; Zwick, Markus - 2006
und 3. Mikroanalysen zur Gemeindesteuerreform. Dabei wurden die Wirkungen von Politikreformen anhand der Mikrosimulation … Verteilungsanalyse erwiesen hat. -- Einkommensanalysen ; Gewerbesteuer ; Mikrosimulation ; Mikrodaten … analysis with the possibilities of the allocation analysis. -- income analysis ; business tax ; microsimulation ; micro data …
Persistent link: https://www.econbiz.de/10009679390
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Einkommensanalysen mit Steuerdaten : Mikroanalysen zu hohen Einkommen und Selbständigkeit und Mikrosimulation zu Politikalternativen der Einkommen-, Körperschaft- und Gewerbesteuer...
Merz, Joachim; Zwick, Markus - 2006
und 3. Mikroanalysen zur Gemeindesteuerreform. Dabei wurden die Wirkungen von Politikreformen anhand der Mikrosimulation …
Persistent link: https://www.econbiz.de/10003654817
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The Shaky Case for a Business Cash-Flow Tax Over a Business Income Tax
Batchelder, Lily L. - 2021
Traditional economic theory holds that a business cash-flow tax is superior to a business income tax because it is more efficient and progressive. But much of the literature espousing this view does not explicitly specify the full range of assumptions underlying these claims, let alone explore...
Persistent link: https://www.econbiz.de/10013251767
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Income Analysis with Tax Data - Microanalysis on High Incomes and Self-Employment, and Microsimulation with Alternatives in Income Tax, Business and Corporate Tax Policies
Merz, Joachim - 2009
Analysis about the structure and allocation of a phenomenon need micro data - individual data of the affected people. In our contribution we introduce a new mighty resource of micro data for income analysis: The Income Tax Statistic with anonymized individual data of approximately 30 million...
Persistent link: https://www.econbiz.de/10012720103
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Tackling spillovers by taxing corporate income in the European Union at source
Cnossen, Sijbren - 2016 - This version 18 February 2016
-based taxation and approximating tax rates. The strategy starts with dual income taxation, proceeds with final source withholding … taxes and rate approximation, and is made complete by comprehensive business income taxation. Common base taxation, if …
Persistent link: https://www.econbiz.de/10011436091
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Einkommensanalysen mit Steuerdaten: Mikroanalysen zu hohen Einkommen und Selbständigkeit und Mikrosimulation zu Politikalternativen der Einkommen-, Körperschaft- und Gewerbesteuer...
Merz, Joachim; Zwick, Markus - 2006
und 3. Mikroanalysen zur Gemeindesteuerreform. Dabei wurden die Wirkungen von Politikreformen anhand der Mikrosimulation …
Persistent link: https://www.econbiz.de/10010290476
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Die kurzfristigen Steuereffekte der Thesaurierungsbegünstigung für Personenunternehmen: eine mikrofundierte Analyse
Broer, Michael; Dwenger, Nadja - 2008
With the 2008 reform of business taxation (Unternehmensteuerreform 2008) a preferential treatment of retained earnings …
Persistent link: https://www.econbiz.de/10010264995
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The effect of corporate income tax of agricultural companies on national budget? : the case of the Slovak Republic
Chebeň, Juraj; Krajčírová, Renáta; Vaňová, … - In: Amfiteatru economic : an economic and business research … 23 (2021) 57, pp. 466-482
Corporate income tax significantly affects the overall amount of government tax revenue. In spite of the attention being paid to many macroeconomic indicators (e.g. GDP, inflation, unemployment rate, etc.) influencing the total amount of tax revenues influence, we can hardly find empirical...
Persistent link: https://www.econbiz.de/10012939019
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The impact of losses on income tax revenue and implicit tax rates of different income sources: evidence from microsimulation using tax statistics for Germany
Bach, Stefan; Buslei, Hermann - 2009
In order to calculate the burden of a comprehensive and progressive income tax falling on a certain income source, an apportionment scheme for the entire tax burden has to be chosen. This raises the question of how to deal with losses, which is relevant for Germany in view of the heavy losses...
Persistent link: https://www.econbiz.de/10010265707
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The Impact of Losses on Income Tax Revenue and Implicit Tax Rates of Different Income Sources : Evidence from Microsimulation Using Tax Statistics for Germany
Bach, Stefan; Buslei, Hermann - 2009
In order to calculate the burden of a comprehensive and progressive income tax falling on a certain income source, an apportionment scheme for the entire tax burden has to be chosen. This raises the question of how to deal with losses, which is relevant for Germany in view of the heavy losses...
Persistent link: https://www.econbiz.de/10014200579