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

Nadja Dwenger, Viktor Steiner

Klimaschutz: Stand und Perspektiven : Jahrestagung 2009 des Vereins für Socialpolitik
Magdeburg, 08.09.2009 - 11.09.2009

Beitrag | PDF 2.51 MB

JEL-Classification: H32;H21;F23;C15
Keywords: corporate income taxation, tax base elasticity, micro simulation
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