Relevanz der Zinsschranke : eine empirische Untersuchung der betroffenen Unternehmen von 2008 bis 2012
Year of publication: |
2015
|
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Authors: | Alberternst, Stephan ; Schwar, Torben |
Publisher: |
Berlin : Arbeitskreis Quantitative Steuerlehre (arqus) |
Subject: | Finanzierungsentscheidungen | Deutsche Steuerreform | Zinsschranke | Fremdkapitalquote | Besteuerung | Unterfinanzierungsregelungen |
Extent: | Online-Ressource (48 S.) graph. Darst. |
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Series: | Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre. - Berlin : Arqus, ISSN 1861-8944, ZDB-ID 2213024-X. - Vol. 200 |
Type of publication: | Book / Working Paper |
Type of publication (narrower categories): | Arbeitspapier ; Working Paper ; Graue Literatur ; Non-commercial literature |
Language: | German |
Other identifiers: | hdl:10419/125802 [Handle] |
Classification: | F34 - International Lending and Debt Problems ; H21 - Efficiency; Optimal Taxation ; H24 - Personal Income and Other Nonbusiness Taxes and Subsidies |
Source: | ECONIS - Online Catalogue of the ZBW |
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