Michael Broer

German Institute for Economic Research (DIW Berlin)

Mohrenstra├če 58

Berlin, 10117

Germany

SCHOLARLY PAPERS

6

DOWNLOADS

316

SSRN CITATIONS

0

CROSSREF CITATIONS

0

Scholarly Papers (6)

1.

Reform of the German Local Trade Tax in 2008: Effects on Municipalities and Companies

DIW Berlin Discussion Paper No. 762
Number of pages: 26 Posted: 30 Jan 2008
Michael Broer
German Institute for Economic Research (DIW Berlin)
Downloads 84 (343,285)

Abstract:

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2.

Tax Autonomy for Corporation Tax and Strategic Behavior of the City-States: An Empirical Analysis

DIW Berlin Discussion Paper No. 768
Number of pages: 20 Posted: 15 Feb 2008
Michael Broer
German Institute for Economic Research (DIW Berlin)
Downloads 62 (405,725)

Abstract:

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3.

The Short-Term Fiscal Effects of the Preferential Treatment for Non-Incorporations' Retained Earnings

DIW Berlin Discussion Paper No. 765
Number of pages: 23 Posted: 21 Feb 2008
Michael Broer and Nadja Dwenger
German Institute for Economic Research (DIW Berlin) and Max Planck Institute for Tax Law and Public Finance
Downloads 47 (460,108)

Abstract:

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Business taxes, German income taxation, unincorporated companies, tax revenue, micro simulation

4.

Should Liberal Professionals and Farmers Be Liable to the German Local Business Tax? Theoretical Considerations and Empirical Analysis

DIW Berlin Discussion Paper No. 761
Number of pages: 30 Posted: 30 Jan 2008
Stefan Bach, Michael Broer and Frank M. Fossen
German Institute for Economic Research (DIW Berlin), German Institute for Economic Research (DIW Berlin) and University of Nevada, Reno
Downloads 47 (460,108)

Abstract:

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Gewerbesteuer, lokale Unternehmensteuern, Personenunternehmen, freie Berufe, Unternehmensteuerreform 2008, Mikrosimulation

5.

Local Concession Dues and Their Effects to the Payments in the German Fiscal Equalization System

DIW Berlin Discussion Paper No. 766
Number of pages: 23 Posted: 14 Feb 2008
Michael Broer
German Institute for Economic Research (DIW Berlin)
Downloads 40 (490,158)

Abstract:

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6.

The Elimination of Holidays and its Effect to the German Fiscal Equalization System: An Empirical Study

DIW Berlin Discussion Paper No. 769
Number of pages: 20 Posted: 21 Feb 2008
Michael Broer
German Institute for Economic Research (DIW Berlin)
Downloads 36 (508,702)

Abstract:

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tax autonomy, fiscal equalization, number of holidays in each State, micro simulation