How Should Local Governments Tax Local Business?: Lessons from an International Comparison and a Microsimulation Analysis for Germany
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- Stefan Bach & Michael Broer & Frank M. Fossen, 2008. "Sollen Freiberufler und Landwirte Gewerbesteuer zahlen?: Steuersystematische Überlegungen und empirische Wirkungsanalysen," Discussion Papers of DIW Berlin 761, DIW Berlin, German Institute for Economic Research.
- Lkhagvadorj, Ariunaa, 2010. "Fiscal Federalism and Decentralization in Mongolia," MPRA Paper 28758, University Library of Munich, Germany, revised Mar 2010.
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KeywordsLocal business tax; microsimulation; local taxation; tax reform;
- 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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