Christina Elschner

ZEW – Leibniz Centre for European Economic Research

P.O. Box 10 34 43

L 7,1 D-68161 Mannheim

Germany

SCHOLARLY PAPERS

4

DOWNLOADS

429

SSRN CITATIONS

0

CROSSREF CITATIONS

0

Scholarly Papers (4)

1.

The Effective Tax Burden of Companies and on Highly Skilled Manpower: Tax Policy Strategies in a Globalized Economy

ZEW - Centre for European Economic Research Discussion Paper No. 05-031
Number of pages: 22 Posted: 01 Jun 2005 Last Revised: 06 Aug 2015
ZEW – Leibniz Centre for European Economic Research, affiliation not provided to SSRN, Universität zu Köln and Center for European Economic Research (ZEW)
Downloads 160 (185,256)

Abstract:

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Effective tax burden, tax policy, company taxation, personal income tax

2.

The Impact of R&D Tax Incentives on R&D Costs and Income Tax Burden

ZEW - Centre for European Economic Research Discussion Paper No. 08-124
Number of pages: 30 Posted: 06 Apr 2009
Christina Elschner and Christof Ernst
ZEW – Leibniz Centre for European Economic Research and ZEW – Leibniz Centre for European Economic Research
Downloads 109 (249,965)

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R&D, Tax incentives, Corporate Tax Burden, EU

3.

A Simulation Method to Measure the Tax Burden on Highly Skilled Manpower

ZEW - Centre for European Economic Research Discussion Paper No. 04-059
Number of pages: 31 Posted: 07 Sep 2004 Last Revised: 14 Aug 2008
Christina Elschner and Robert Schwager
ZEW – Leibniz Centre for European Economic Research and Center for European Economic Research (ZEW)
Downloads 81 (303,094)
Citation 1

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Personal income tax, highly skilled employees, effective tax burden, pensions

4.

The Revenue Costs of Possible R&D Tax Incentives in Germany - An Empirical Analysis of Several Options (Fiskalische Kosten einer Steuerlichen Förderung von Forschung und Entwicklung in Deutschland - Eine Empirische Analyse Verschiedener Gestaltungsoptionen) (German)

ZEW - Centre for European Economic Research Discussion Paper No. 10-019
Number of pages: 29 Posted: 23 Sep 2010 Last Revised: 24 Sep 2010
Christina Elschner, Christof Ernst and Christoph Spengel
ZEW – Leibniz Centre for European Economic Research, ZEW – Leibniz Centre for European Economic Research and Centre for European Economic Research (ZEW)
Downloads 79 (307,549)

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