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Der vorliegende Beitrag untersucht die Verteilungswirkungen der Hochschulfinanzierung im Längsschnitt. Die Leistungen, die Hochschulabsolventen in Form der Hochschulbildung erhalten, werden den hochschulbezogenen (Steuer-)Lasten der Hochschulabsolventen gegenübergestellt. Es zeigt sich, dass...
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business profits. This suggests that municipality-level taxation in Germany is inconsistent with the inverse-elasticity rule …
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Exploiting the German 2008 tax reform we employ an event study design to assess the effects of local corporate taxes on stock prices. We match firms to the local tax rates at their respective headquarters and analyze the differential stock market responses to the reform decision. We find that...
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Exploiting the German 2008 tax reform we employ an event study design to assess the effects of local corporate taxes on stock prices. We match firms to the local tax rates at their respective headquarters and analyze the differential stock market responses to the reform decision. We find that...
Persistent link: https://www.econbiz.de/10014249979
inter vivos transfers in Germany. The results do not show that the reform influenced transfers within the nuclear family …
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