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type_genre:"Arbeitspapier"
~isPartOf:"Journal of business economics : JBE"
~type_genre:"Aufsatz in Zeitschrift"
~type_genre:"Case study"
~type_genre:"Fallstudie"
~type_genre:"Working Paper"
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Steuervergünstigung
17
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6
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3
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Journal of business economics : JBE
National tax journal
218
Working paper / National Bureau of Economic Research, Inc.
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Journal of public economics
102
CESifo working papers
98
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association
80
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46
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Economics letters
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ECONIS (ZBW)
17
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1
Does IFRS information on tax loss carryforwards and negative performance improve predictions of earnings and cash flows?
Dreher, Sandra
;
Eichfelder, Sebastian
;
Noth, Felix
- In:
Journal of business economics : JBE
94
(
2024
)
1
,
pp. 1-39
Persistent link: https://www.econbiz.de/10014494375
Saved in:
2
Losses never sleep : the effect of tax loss offset on stock market returns during economic crises
Koch, Reinald
;
Holtmann, Svea
;
Giese, Henning
- In:
Journal of business economics : JBE
93
(
2023
)
1/2
,
pp. 59-109
Persistent link: https://www.econbiz.de/10014227720
Saved in:
3
Combating overreporting of deductions in tax returns : prefilling and restricting the deductibility of expenditures
Fochmann, Martin
;
Hechtner, Frank
;
Kölle, Tobias
; …
- In:
Journal of business economics : JBE
91
(
2021
)
7
,
pp. 935-964
Persistent link: https://www.econbiz.de/10012617784
Saved in:
4
Inheritance tax planning with uncertain future payroll expenses : an analytical solution to the optimal choice between full and standard exemption
Diller, Markus
;
Späth, Thomas
;
Lorenz, Johannes
- In:
Journal of business economics : JBE
89
(
2019
)
5
,
pp. 599-626
Persistent link: https://www.econbiz.de/10012039206
Saved in:
5
Who benefits from the preferential treatment of business property under the German inheritance tax?
Franke, Benedikt
;
Simons, Dirk
;
Voeller, Dennis
- In:
Journal of business economics : JBE
86
(
2016
)
9
,
pp. 997-1041
Persistent link: https://www.econbiz.de/10011667286
Saved in:
6
Der Einfluss der Zinsschranke auf unternehmerische Kapitalstrukturentscheidungen
Maßbaum, Alexandra
;
Klotzkowski, Tasja
;
Sureth, Caren
- In:
Journal of business economics : JBE
82
(
2012
)
12
,
pp. 1389-1425
Persistent link: https://www.econbiz.de/10009685367
Saved in:
7
Zur "Präferenzabhängigkeit" von Unternehmenswerten bei persönlicher Besteuerung
Schosser, Josef
- In:
Journal of business economics : JBE
82
(
2012
)
1
,
pp. 29-45
Persistent link: https://www.econbiz.de/10009426194
Saved in:
8
Kapitalmarktorientierte Unternehmensbewertung bei asymmetrischer Besteuerung von Soll- und Habenzinsen
Diedrich, Ralf
;
Dierkes, Stefan
;
Gröger, Hans-Christian
- In:
Journal of business economics : JBE
81
(
2011
)
6
,
pp. 657-675
Persistent link: https://www.econbiz.de/10009158108
Saved in:
9
Die Bewertung von Verlustvorträgen und Tax Shields auf arbitragefreien Märkten
Streitferdt, Felix
- In:
Journal of business economics : JBE
80
(
2010
)
10
,
pp. 1041-1074
Persistent link: https://www.econbiz.de/10008661328
Saved in:
10
Verlustnutzung von Kapitalgesellschaften bei Umwandlungen : eine ökonomische Vorteilhaftigkeitsanalyse
Brähler, Gernot
;
Göttsche, Max
;
Rauch, Bernhard
- In:
Journal of business economics : JBE
79
(
2009
)
10
,
pp. 1175-1191
Persistent link: https://www.econbiz.de/10003908159
Saved in:
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