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

Nadja Dwenger, Viktor Steiner


Labor Markets, Inequality and the Welfare State : Annual Meeting of the Austrian Economic Association 2009
Linz, Österreich, 22.05.2009 - 23.05.2009

get_app Beitrag | PDF  2.09 MB



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