Heinemann, Friedrich; Janeba, Eckhard - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2007
The process of globalization has an important impact on national tax policies. Most of the literature on taxation of …. There seems little consensus as to what the efficiency cost of capital taxation in open economies are, even though our … survey falls in period of extensive debate about and actual adoption of a company tax reform bill in Germany. …