Decisions-makers in firms are expected to use perceived rather than actual tax rates and hence their decisions can be substantially biased by misperception. We quantify firms' misperception of their average tax rate (ATR) and marginal tax rate (MTR) and identify drivers of this tax rate...

Gemeindeeinkommensteuer, Kernstadt-Umland-Wirkung, Mikrosimulation, Steuerstatistik, Zinsabzugsbeschränkungen, Rechtsformneutralität, Rechtsformentscheidungen, Haftungsbeschränkung, Steuerplanung, Steueraggressivität , Steuerprüfung, Corporate Governance. - Local income taxes, regional tax...

Gemeindeeinkommensteuer, Kernstadt-Umland-Wirkung, Mikrosimulation, Steuerstatistik, Zinsabzugsbeschränkungen, Rechtsformneutralität, Rechtsformentscheidungen, Haftungsbeschränkung, Steuerplanung, Steueraggressivität , Steuerprüfung, Corporate Governance. - Local income taxes, regional tax...

This article deals with the question whether the stylized income tax rate of 35 per cent used up to now by the IDW for valuation of companies has been properly calculated and whether it is still appropriate to use this income tax rate. The stylized income tax rate is an average tax rate,...