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Has German Business Income Taxation Raised Too Little Revenue over the Last Decades? · Study

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PreprintHas German Business Income Taxation Raised Too Little Revenue over the Last Decades?

Stefan Bach2013

OA

Preprintgreen2013

Has German Business Income Taxation Raised Too Little Revenue over the Last Decades?

19 citations·0/0 files stored·SSRN Electronic Journal

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Corporate Taxation and Avoidance Economic and Fiscal Studies Taxation and Legal Issues

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References

1995Multinational Enterprises and the Global Economy.2002Corporate income tax reforms and international tax competition 2002Evaluating Tax Policy for Location Decisions 1984The Taxation of Income from Capital 1984The Taxation of Income from Capital: A Comparative Study of the United States, the United Kingdom, Sweden and West Germany 2008Profit shifting in the EU: evidence from Germany 2013INTERNAL DEBT AND MULTINATIONAL PROFIT SHIFTING: EMPIRICAL EVIDENCE FROM FIRM-LEVEL PANEL DATA 2007Can Capital Income Taxes Survive? And Should They?

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2013Measuring Tax Attractiveness Across Countriespreprint · 5 shared references 2007International capital taxationreport · 4 shared references 2006Does capital mobility reduce the corporate-labor tax ratio?article · 4 shared references 2012Taxation and the Financial Crisisbook · 4 shared references 2018International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spotsarticle · 4 shared references 2016Tax attractiveness and the location of German-controlled subsidiariesarticle · 4 shared references

Details

Year2013

Typepreprint

Published2013-01-01

VenueSSRN Electronic Journal

ISSN-L1556-5068

Languageen

Citations19

Files0 public / 0

ShelfCorporate Taxation and Avoidance

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doi10.2139/ssrn.2271559

openalex_workW2138158696

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