Impact of Tax Rate Cut Cum Base Broadening Reforms on Heterogeneous Firms - Learning from the German Tax Reform 2008
Discussion and Working Paper // 2010Nicolay, Katharina, Jost Henrich Heckemeyer, Timo Reister and Christoph Spengel (2010), Impact of Tax Rate Cut Cum Base Broadening Reforms on Heterogeneous Firms - Learning from the German Tax Reform 2008, Oxford University Centre for Business Taxation Working Papers.