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language:"eng"
~person:"Roggeman, Annelies"
~subject:"Gewinnverlagerung"
~subject:"Tax burden"
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Gewinnverlagerung
Tax burden
Corporate income tax
5
Corporate taxation
5
Körperschaftsteuer
5
Unternehmensbesteuerung
5
Belgien
4
Belgium
4
Steuerbelastung
3
CCCTB
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EU tax law
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EU-Staaten
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EU-Steuerrecht
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Steuertarif
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Steuerwirkung
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Tax effects
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Tax rate
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effective tax burden
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simulation
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Ausländische Tochtergesellschaft
1
Besteuerungsverfahren
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CCTB
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Capital structure
1
Corporate finance
1
Corporate financing decisions
1
Debt financing
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ETA
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European Union
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Foreign subsidiary
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Fremdkapital
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Income shifting
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Internal debt
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KMU
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Kapitalstruktur
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Multinationales Unternehmen
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Roggeman, Annelies
Spengel, Christoph
30
Janský, Petr
19
Fuest, Clemens
16
Haufler, Andreas
15
Mooij, Ruud A. de
15
Finke, Katharina
14
Oestreicher, Andreas
12
Reister, Timo
12
Garcia-Bernardo, Javier
9
Heckemeyer, Jost H.
9
Runkel, Marco
8
Liu, Li
7
Nusser, Hannah
7
Riedel, Nadine
7
Schjelderup, Guttorm
7
Altshuler, Rosanne
6
Grubert, Harry
6
Nicodème, Gaëtan
6
Palanský, Miroslav
6
Schindler, Dirk
6
Shackelford, Douglas A.
6
Wamser, Georg
6
Crivelli, Ernesto
5
Mardan, Mohammed
5
Miller, Helen
5
Bilicka, Katarzyna
4
Büttner, Thiess
4
Clausing, Kimberly A.
4
Cobham, Alex
4
Dwenger, Nadja
4
Eichner, Thomas
4
Gravelle, Jane G.
4
Heckemeyer, Jost
4
Jansky, Petr
4
Keen, Michael
4
Markle, Kevin S.
4
Neumeier, Florian
4
Steiner, Viktor
4
Becker, Johannes
3
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CESifo economic studies : a joint initiative of the University of Munich's Center for Economic Studies and the Ifo Institute
1
De economist : quarterly review of the Royal Netherlands Economic Association
1
Journal of business economics and management
1
Prague economic papers : a bimonthly journal of economic theory and policy
1
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ECONIS (ZBW)
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1
An ex-ante assessment of the AGI : firm-level evidence from Belgian tax return data
Buyl, Pieter
;
Roggeman, Annelies
;
Verleyen, Isabelle
- In:
CESifo economic studies : a joint initiative of the …
68
(
2022
)
1
,
pp. 46-72
Persistent link: https://www.econbiz.de/10012876568
Saved in:
2
The impact of thin capitalization rules on subsidiary financing : evidence from Belgium
Goyvaerts, Dave
;
Roggeman, Annelies
- In:
De economist : quarterly review of the Royal …
168
(
2020
)
1
,
pp. 23-51
Persistent link: https://www.econbiz.de/10012223817
Saved in:
3
Do SMEs face a higher tax burden? : evidence from Belgian tax return data
Buyl, Pieter
;
Roggeman, Annelies
- In:
Prague economic papers : a bimonthly journal of …
28
(
2019
)
6
,
pp. 729-747
Persistent link: https://www.econbiz.de/10012158836
Saved in:
4
Impact of a common corporate tax base on the effective tax burden in Belgium
Roggeman, Annelies
;
Verleyen, Isabelle
;
Van …
- In:
Journal of business economics and management
15
(
2014
)
3
,
pp. 530-543
Persistent link: https://www.econbiz.de/10010376585
Saved in:
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