This paper empirically analyses whether both personal and corporate taxation have an impact on companies' capital structure decisions. We investigate the effect of the difference in taxation of debt and equity…
In this paper the accuracy of a wide range of German business cycle forecasters is assessed for the past 10 years. For this purpose, a data set is used comprising forecasts published on a monthly basis by…
In its Annual Report 2003/2004, the Council of Economic Experts launched a dual income tax as an option for a fundamental tax reform in Germany. Appointed by the German government the Council prepared a detailed…
