Lena Schoen

Research School of International Taxation (RSIT)

SCHOLARLY PAPERS

3

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95

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Scholarly Papers (3)

1.

Die fiskalische Wirkung von Steuersatzsenkungen, Abschreibungsvergünstigungen und Investitionsprämien in Krisenzeiten – Eine quantitative Analyse in Bezug auf deutsche Kapitalgesellschaften (The Fiscal Impact of Tax Rate Reductions, Depreciation Allowances and Investment Bonuses in Times of Crisis – A Quantitative Analysis in Reference to German Corporations)

ZEW - Centre for European Economic Research Discussion Paper No. 24-008
Number of pages: 46 Posted: 22 Feb 2024 Last Revised: 24 Feb 2024
University of Goettingen (Göttingen), Catholic University of Eichstaett-Ingolstadt, University of Goettingen (Göttingen) and Research School of International Taxation (RSIT)
Downloads 43 (796,550)

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Steuerliche Investitionsanreize, Investitionsprämie, Steuersatzsenkung, Abschreibung

2.

Taxes and the Investment of Mutual Funds - Evidence from the German Investment Tax Reform

Number of pages: 52 Posted: 12 Apr 2024
Reinald Koch and Lena Schoen
Catholic University of Eichstaett-Ingolstadt and Research School of International Taxation (RSIT)
Downloads 35 (857,959)

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Dividend Taxes, Mutual Funds, Investment Decisions, Tax Avoidance

3.

Verlustrücktrag bei der Gewerbesteuer? Eine Mikrosimulation der Aufkommenseffekte (Carrying Back Losses for Trade Tax? A Microsimulation of the Emergence Effects)

Number of pages: 18 Posted: 03 Jul 2024
Catholic University of Eichstaett-Ingolstadt, Catholic University of Eichstaett-IngolstadtCESifo (Center for Economic Studies and Ifo Institute) and Research School of International Taxation (RSIT)
Downloads 17 (1,032,782)

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Verlustrücktrag, Aufkommensschätzung, Mikrosimulation