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

Nadja Dwenger, Viktor Steiner

24th Annual Congress of the European Economic Association : EEA 2009
Barcelona, Spanien, 23.08.2009 - 27.08.2009

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