Formula Apportionment : Factor Allocation and Tax Avoidance
Year of publication: |
2017
|
---|---|
Authors: | Eichfelder, Sebastian |
Other Persons: | Hechtner, Frank (contributor) ; Hundsdoerfer, Jochen (contributor) |
Publisher: |
[2017]: [S.l.] : SSRN |
Subject: | Unternehmensbesteuerung | Corporate taxation | Gewerbesteuer | Local business tax | Steuerwirkung | Tax effects | Industrie | Manufacturing industries | Deutschland | Germany | Steuerinzidenz | Tax incidence | Steuervermeidung | Tax avoidance | Lohn | Wages |
Extent: | 1 Online-Ressource (50 p) |
---|---|
Type of publication: | Book / Working Paper |
Language: | English |
Notes: | In: European Accounting Review Forthcoming Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments July 31, 2017 erstellt |
Classification: | H32 - Firm ; H71 - State and Local Taxation, Subsidies, and Revenue ; H73 - Interjurisdictional Differentials and Their Effects ; J61 - Geographic Labor Mobility; Immigrant Workers |
Source: | ECONIS - Online Catalogue of the ZBW |
-
Formula apportionment : factor allocation and tax avoidance
Eichfelder, Sebastian, (2015)
-
Formula apportionment : factor allocation and tax avoidance
Eichfelder, Sebastian, (2015)
-
Formula apportionment : factor allocation and tax avoidance
Eichfelder, Sebastian, (2017)
- More ...
-
Formula apportionment: Factor allocation and tax avoidance
Eichfelder, Sebastian, (2015)
-
Formula apportionment: Factor allocation and tax avoidance
Eichfelder, Sebastian, (2015)
-
Intertemporal income shifting around a large tax cut: The case of depreciations
Dobbins, Laura, (2018)
- More ...