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Gemeindeeinkommensteuer, Kernstadt-Umland-Wirkung, Mikrosimulation, Steuerstatistik, Zinsabzugsbeschränkungen, Rechtsformneutralität, Rechtsformentscheidungen, Haftungsbeschränkung, Steuerplanung, Steueraggressivität , Steuerprüfung, Corporate Governance. - Local income taxes, regional tax...
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This professorial dissertation thesis collects several empirical studies on tax distribution and tax reform in Germany … business taxation against the background of corporate income. A comparison of the tax base reported in tax statistics with the … presumptive tax base erosion. Chapter 4 deals with several assessment studies on the ecological tax reform implemented in Germany …
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