Faire und effiziente Unternehmensbesteuerung : international geplante Maßnahmen und national umsetzbare Reformvorschläge gegen Gewinnverkürzung und Gewinnverlagerung

Tax on earnings before interest and taxes instead of profit - fair, simple and competitive : a conceivable initiative of EU Member States for a common consolidated corporate tax base

Jarass, Lorenz J., (2008)

A proposal for the efficient taxation of all business income in the EU

Jarass, Lorenz J., (2006)

Earnings before interest (EBIT) instead of profits as a tax base? : full compensation for the use of capital as a tax base for enterprises ; a possible initiative for the member states of the European Union

Jarass, Lorenz J., (2007)