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Formula apportionment : factor allocation and tax avoidance
Eichfelder, Sebastian; Hechtner, Frank; Hundsdoerfer, Jochen - 2015
This paper addresses the question of how firms react to tax incentives in a formula apportionment (FA) tax regime. Under FA, profits of all consolidated entities of a business group are summed and then allocated according to a formula based on FA factors. We hypothesize that firms may change the...
Persistent link: https://www.econbiz.de/10011392137
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Formula apportionment : factor allocation and tax avoidance
Eichfelder, Sebastian; Hechtner, Frank; Hundsdoerfer, Jochen - 2017
This paper addresses the question of how firms react to tax incentives in a formula apportionment (FA) tax regime. Under FA, the profits of all consolidated entities of a business group are summed and then allocated according to a formula based on FA factors. We hypothesize that firms may change...
Persistent link: https://www.econbiz.de/10011705197
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Formula apportionment : factor allocation and tax avoidance
Eichfelder, Sebastian; Hechtner, Frank; Hundsdoerfer, Jochen - In: European accounting review 27 (2018) 4, pp. 649-681
Persistent link: https://www.econbiz.de/10011930142
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Formula apportionment : factor allocation and tax avoidance
Eichfelder, Sebastian; Hechtner, Frank; Hundsdoerfer, Jochen - 2015
This paper addresses the question of how firms react to tax incentives in a formula apportionment (FA) tax regime. Under FA, profits of all consolidated entities of a business group are summed and then allocated according to a formula based on FA factors. We hypothesize that firms may change the...
Persistent link: https://www.econbiz.de/10011401184
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Die missverständliche Änderung der Gewerbesteueranrechnung nach § 35 EStG durch das Jahressteuergesetz 2008 : Auswirkungen für die Steuerpflichtigen und für das Steueraufkommen...
Hechtner, Frank; Hundsdoerfer, Jochen - 2008
Durch das Jahressteuergesetz 2008 wurde die Anrechnung der Gewerbesteuer von Personenunternehmen auf die Einkommensteuer der Unternehmer (§ 35 EStG) geändert. Der Beitrag erörtert, in welchen Fallkonstellationen die Änderung für den Steuerpflichtigen relevant ist. Darüber hinaus wird...
Persistent link: https://www.econbiz.de/10003872005
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Grundlegende Gewerbesteuerreformen haben deutliche Umverteilungswirkungen
Bach, Stefan; Fossen, Frank M. - In: DIW-Wochenbericht : Wirtschaft, Politik, Wissenschaft 75 (2008) 39, pp. 586-590
Persistent link: https://www.econbiz.de/10003756108
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Sollen Freiberufler und Landwirte Gewerbesteuer zahlen? : steuersystematische Überlegungen und empirische Wirkungsanalysen
Bach, Stefan; Broer, Michael; Fossen, Frank M. - In: Review of regional research : a publication of the … 30 (2010) 1, pp. 71-90
Persistent link: https://www.econbiz.de/10003940435
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Empirical studies on tax distribution and tax reform in Germany
Bach, Stefan - 2012
This professorial dissertation thesis collects several empirical studies on tax distribution and tax reform in Germany … presumptive tax base erosion. Chapter 4 deals with several assessment studies on the ecological tax reform implemented in Germany … econometric input-output model and a recursive-dynamic computable general equilibrium (CGE) model. Both models show that Germany …
Persistent link: https://www.econbiz.de/10009657735
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Reforming the German local business tax : lessons from an international comparison and a microsimulation analysis
Fossen, Frank; Bach, Stefan - In: FinanzArchiv : public finance analysis 64 (2008) 2, pp. 245-272
Persistent link: https://www.econbiz.de/10003740693
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Aufkommens- und Verteilungseffekte der Unternehmensteuerreform 2008 : eine Analyse mit dem Unternehmensteuer-Mikrosimulationsmodell BizTax
Bach, Stefan; Buslei, Hermann; Dwenger, Nadja; Fossen, Frank - In: Reform der Unternehmensbesteuerung 2008, (pp. 74-85). 2007
Persistent link: https://www.econbiz.de/10003512519