Felix Hugger

Ludwig Maximilian University of Munich (LMU)

Geschwister-Scholl-Platz 1

Munich, DE Bavaria 80539

Germany

SCHOLARLY PAPERS

2

DOWNLOADS

184

SSRN CITATIONS

0

CROSSREF CITATIONS

0

Scholarly Papers (2)

1.

Corporate Profit Shifting and the Role of Tax Havens: Evidence from German Country-by-Country Reporting Data

CESifo Working Paper No. 8838
Number of pages: 40 Posted: 26 Jan 2021
Clemens Fuest, Felix Hugger and Florian Neumeier
ifo Institute – Leibniz Institute for Economic Research at the University of Munich, Ludwig Maximilian University of Munich (LMU) and CESifo (Center for Economic Studies and Ifo Institute) - Ifo Institute
Downloads 134 (265,281)

Abstract:

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2.

Why is Corporate Tax Revenue Stable While Tax Rates Fall? Evidence from Firm-Level Data

CESifo Working Paper No. 8605
Number of pages: 43 Posted: 09 Oct 2020
Clemens Fuest, Felix Hugger and Susanne Wildgruber
ifo Institute – Leibniz Institute for Economic Research at the University of Munich, Ludwig Maximilian University of Munich (LMU) and affiliation not provided to SSRN
Downloads 50 (475,093)

Abstract:

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corporate income taxation, corporate tax revenues, corporate profitability