The Impact of Losses on Income Tax Revenue and Implicit Tax Rates of Different Income Sources: Evidence from Microsimulation Using Tax Statistics for Germany
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- Werdt, Clive, 2015. "What drives tax refund maximization from inter-temporal loss usage? Evidence from the German taxpayer panel," Discussion Papers 2015/3, Free University Berlin, School of Business & Economics.
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KeywordsIncome and business income taxation; implicit tax rates by income sources;
- H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- D33 - Microeconomics - - Distribution - - - Factor Income Distribution
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ACC-2009-12-11 (Accounting & Auditing)
- NEP-ALL-2009-12-11 (All new papers)
- NEP-PBE-2009-12-11 (Public Economics)
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