When Taxation Changes the Course of the Year – Fiscal Year Adjustments and the German Tax Reform 2000/2001
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References listed on IDEAS
- Spengel, Christoph, 2000. "Effektive Steuerbelastung der grenzüberschreitenden Geschäftstätigkeit nach den Vorschlägen zur Reform der Unternehmensbesteuerung," ZEW Discussion Papers 00-15, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
- Eggert Wolfgang & Weichenrieder Alfons J., 2002. "Steuerreform und Unternehmensfinanzierung / Tax Reform and Corporate Finance," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 222(5), pages 531-555, October.
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- Dwenger, Nadja & Rattenhuber, Pia & Steiner, Viktor, 2011.
"Sharing the burden: Empirical evidence on corporate tax incidence,"
2011/19, Free University Berlin, School of Business & Economics.
- Dwenger, Nadja & Rattenhuber, Pia & Steiner, Viktor, 2013. "Sharing the burden? Empirical evidence on corporate tax incidence," Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order 80040, Verein für Socialpolitik / German Economic Association.
- 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.
- Nadja Dwenger & Viktor Steiner, 2014.
"Financial leverage and corporate taxation: evidence from German corporate tax return data,"
International Tax and Public Finance,
Springer;International Institute of Public Finance, vol. 21(1), pages 1-28, February.
- 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.
More about this item
Keywordstax reform; deadweight loss; fiscal year;
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ALL-2007-01-02 (All new papers)
- NEP-PBE-2007-01-02 (Public Economics)
- NEP-PUB-2007-01-02 (Public Finance)
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