Impact of tax rate cut cum base broadening reforms on heterogeneous firms: Learning from the German tax reform 2008
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- Finke, Katharina & Heckemeyer, Jost H. & Reister, Timo & Spengel, Christoph, 2011. "Impact of tax rate cut cum base broadening reforms on heterogeneous firms: Learning from the German tax reform 2008," ZEW Discussion Papers 10-036 [rev.], ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
- Katharina Finke & Jost H. Heckemeyer & Timo Reister & Christoph Spengel, 2010. "Impact of Tax Rate Cut Cum Base Broadening Reforms on Heterogeneous Firms – Learning from the German Tax Reform 2008," Working Papers 1005, Oxford University Centre for Business Taxation.
References listed on IDEAS
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- Christoph Spengel & Sebastian Lazar & Lisa Evers & Benedikt Zinn, 2012. "Reduction of the effective corporate tax burden in Romania 1992--2012 and Romania's current ranking among the Central and Eastern European EU member states," Post-Communist Economies, Taylor & Francis Journals, vol. 24(4), pages 477-502, August.
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More about this item
Keywordstax reform; microsimulation; tax policy evaluation;
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
- K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
- C8 - Mathematical and Quantitative Methods - - Data Collection and Data Estimation Methodology; Computer Programs
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ACC-2010-07-17 (Accounting & Auditing)
- NEP-ALL-2010-07-17 (All new papers)
- NEP-CMP-2010-07-17 (Computational Economics)
- NEP-PBE-2010-07-17 (Public Economics)
- NEP-PUB-2010-07-17 (Public Finance)
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