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Effective profit taxation and the elasticity of the corporate income tax base : evidence from German corporate tax return data
Dwenger, Nadja; Steiner, Viktor - 2008
introduction of a major corporate tax reform in Germany. Endogeneity of the effective tax rate is controlled for by an instrumental …
Persistent link: https://www.econbiz.de/10003872150
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Financial leverage and corporate taxation : evidence from German corporate tax return data
Dwenger, Nadja; Steiner, Viktor - 2009
corporate tax reform in Germany. The financial leverage is measured by the ratio of long-term debt to total capital. Endogeneity …
Persistent link: https://www.econbiz.de/10003872920