The impact of losses on income tax revenue and implicit tax rates of different income sources: evidence from microsimulation using tax statistics for German
The present paper analyzes the choice of tax classes by married couples under the German withholding...
Swedish wives' market earnings contribute 39% of the net family earnings of couples living together....
What drives tax refund maximization from inter-temporal loss usage? Evidence from the German taxpaye...
The paper deals with microsimulation - an increasingly popular instrument used for policy analysis, ...
ABSTRACT: Microsimulation based on income tax statistics may be useful in tax reform discussions. Un...
Since the availability of micro data derived from the German income tax statistics for research deta...
This paper estimates income tax underreporting for the case of Germany, by income category and alon...
Abstract. This paper quantifies the economic effects of a basic income reform in Germany. We analyse...
Corporate marginal tax rate, tax loss carryforwards and investment functions – empirical analysis us...
The simplification of the tax system is a key objective of many income tax reform proposals. This pa...
Abstract: Microsimulation based on income tax statistics may be useful in tax reform discussions. Un...
SIGLEBibliothek Weltwirtschaft Kiel C 148138 / FIZ - Fachinformationszzentrum Karlsruhe / TIB - Tech...
Opinions expressed in this paper are those of the author and do not necessarily reflect views of th
Contrary to frequent recommendations of the public finance literature and international institutions...
We analyze the impact of tax loss treatment on the size and structure of multinational investments. ...
The present paper analyzes the choice of tax classes by married couples under the German withholding...
Swedish wives' market earnings contribute 39% of the net family earnings of couples living together....
What drives tax refund maximization from inter-temporal loss usage? Evidence from the German taxpaye...
The paper deals with microsimulation - an increasingly popular instrument used for policy analysis, ...
ABSTRACT: Microsimulation based on income tax statistics may be useful in tax reform discussions. Un...
Since the availability of micro data derived from the German income tax statistics for research deta...
This paper estimates income tax underreporting for the case of Germany, by income category and alon...
Abstract. This paper quantifies the economic effects of a basic income reform in Germany. We analyse...
Corporate marginal tax rate, tax loss carryforwards and investment functions – empirical analysis us...
The simplification of the tax system is a key objective of many income tax reform proposals. This pa...
Abstract: Microsimulation based on income tax statistics may be useful in tax reform discussions. Un...
SIGLEBibliothek Weltwirtschaft Kiel C 148138 / FIZ - Fachinformationszzentrum Karlsruhe / TIB - Tech...
Opinions expressed in this paper are those of the author and do not necessarily reflect views of th
Contrary to frequent recommendations of the public finance literature and international institutions...
We analyze the impact of tax loss treatment on the size and structure of multinational investments. ...
The present paper analyzes the choice of tax classes by married couples under the German withholding...
Swedish wives' market earnings contribute 39% of the net family earnings of couples living together....
What drives tax refund maximization from inter-temporal loss usage? Evidence from the German taxpaye...