Impact of Tax Rate Cut Cum Base Broadening Reforms on Heterogeneous Firms - Learning from the German Tax Reform 2008
Refereed Journal // 2013Nicolay, Katharina, Jost Henrich Heckemeyer, Timo Reister and Christoph Spengel (2013), Impact of Tax Rate Cut Cum Base Broadening Reforms on Heterogeneous Firms - Learning from the German Tax Reform 2008, FinanzArchiv , 72-144