Reforming the German Local Business Tax - Lessons from an International Comparison and a Microsimulation Analysis
Abstract
The local business tax as the main revenue source of local governments in Germany has been under extensive debate for decades. Proposals for reform range from a pure profit tax to an origin-based value-added tax. Local business taxation systems in OECD countries actually represent the whole spectrum between these two extremes. We use a newly developed microsimulation model for the business sector in Germany to analyze the first round fiscal and distributional effects of the general reform options identified. We also analyze the effects of the actual German business-tax reform 2008 with respect to local-business-tax revenues.Download Info
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Bibliographic Info
Article provided by Mohr Siebeck, Tübingen in its journal FinanzArchiv.
Volume (Year): 64 (2008)
Issue (Month): 2 (June)
Pages: 245-272
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Web page: http://www.mohr.de/fa
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Postal: Mohr Siebeck GmbH & Co. KG, P.O.Box 2040, 72010 Tübingen, Germany
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Related research
Keywords: local business tax; microsimulation; local taxation; tax reform;Find related papers by JEL classification:
- H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- C8 - Mathematical and Quantitative Methods - - Data Collection and Data Estimation Methodology; Computer Programs
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Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.Cited by:
- Clemens Fuest & Andreas Peichl & Sebastian Siegloch, 2012. "Which Workers Bear the Burden of Corporate Taxation and Which Firms Can Pass It On? Micro Evidence from Germany," Working Papers 1216, Oxford University Centre for Business Taxation.
- Nadja Dwenger & Pia Rattenhuber & Viktor Steiner, 2011.
"Sharing the burden: Empirical evidence on corporate tax incidence,"
Working Papers
sharing_the_burden, Max Planck Institute for Tax Law and Public Finance.
- Dwenger, Nadja & Rattenhuber, Pia & Steiner, Viktor, 2011. "Sharing the burden: Empirical evidence on corporate tax incidence," Discussion Papers 2011/19, Free University Berlin, School of Business & Economics.
- Frank M. Fossen & Martin Simmler, 2012.
"Differential Taxation and Firms' Financial Leverage: Evidence from the Introduction of a Flat Tax on Interest Income,"
Discussion Papers of DIW Berlin
1190, DIW Berlin, German Institute for Economic Research.
- Fossen, Frank & Simmler, Martin, 2012. "Differential taxation and firms' financial leverage: Evidence from the introduction of a flat tax on interest income," Discussion Papers 2012/4, Free University Berlin, School of Business & Economics.
- Richard Ochmann & Frank Fossen, 2012. "EUROMOD Country Report Germany: EUROMOD Version F6.0; Project on Behalf of the Directorate-General for Employment, Social Affairs and Equal Opportunities of the European Commission," Data Documentation 64, DIW Berlin, German Institute for Economic Research.
- Nadja Dwenger & Viktor Steiner, 2009.
"Financial Leverage and Corporate Taxation: Evidence from German Corporate Tax Return Data,"
Discussion Papers of DIW Berlin
855, DIW Berlin, German Institute for Economic Research.
- Dwenger, Nadja & Steiner, Viktor, 2009. "Financial leverage and corporate taxation: Evidence from German corporate tax return data," arqus Discussion Papers in Quantitative Tax Research 61, arqus - Arbeitskreis Quantitative Steuerlehre.
- Nadja Dwenger & Viktor Steiner, 2008.
"Effective Profit Taxation and the Elasticity of the Corporate Income Tax Base: Evidence from German Corporate Tax Return Data,"
Discussion Papers of DIW Berlin
829, DIW Berlin, German Institute for Economic Research.
- Dwenger, Nadja & Steiner, Viktor, 2008. "Effective profit taxation and the elasticity of the corporate income tax base: Evidence from German corporate tax return data," arqus Discussion Papers in Quantitative Tax Research 57, arqus - Arbeitskreis Quantitative Steuerlehre.
- Bach, Stefan & Corneo, Giacomo & Steiner, Viktor, 2011. "Effective taxation of top incomes in Germany," Discussion Papers 2011/18, Free University Berlin, School of Business & Economics.
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