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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Cited by:
- Stefan Bach, 2010. "Haushaltskonsolidierung: Staatsausgaben durchforsten, Steuern erhöhen, Wachstum stärken," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 79(1), pages 10-26.
- 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.
- Rudolf Macek, 2018. "Labour Taxation and its Impact on Economic Growth - Complex Analysis," DANUBE: Law and Economics Review, European Association Comenius - EACO, issue 1, pages 49-61, March.
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Keywords
Income and business income taxation; implicit tax rates by income sources;JEL classification:
- 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 fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2009-12-11 (Accounting and Auditing)
- NEP-PBE-2009-12-11 (Public Economics)
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