Effective Profit Taxation and the Elasticity of the Corporate Income Tax Base: Evidence from German Corporate Tax Return Data

Diskussionspapiere extern

Nadja Dwenger, Viktor Steiner

Paderborn: Arqus, 2008, 32 S.
(arqus Diskussionsbeiträge zur Quantitativen Steuerlehre ; 57)

Topics: Firms, Taxes

JEL-Classification: H32;H21;F23;C15
Keywords: Corporate income taxation, tax base elasticity, micro simulation
Externer Link:
http://www.arqus.info/mobile/paper/arqus_57.pdf

Frei zugängliche Version: (econstor)
http://hdl.handle.net/10419/30838