Impact of Tax-Rate Cut cum Base-Broadening Reforms on Heterogeneous Firms: Learning from the German Tax Reform of 2008

Author： Finke Katharina   Heckemeyer Jost H.   Reister Timo   Spengel Christoph  

Publisher： Mohr Siebeck

ISSN： 0015-2218

Source： FinanzArchiv: Public Finance Analysis, Vol.69, Iss.1, 2013-03, pp. : 72-114

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