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~institution:"Universität Mannheim"
~institution:"Zentrum für Europäische Wirtschaftsforschung"
~language:"ara"
~language:"bos"
~language:"cat"
~language:"deu"
~language:"eng"
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~language:"srp"
~language:"swe"
~language:"und"
~person:"Evers, Maria Theresia"
~subject:"Deutschland"
~subject:"EU countries"
~subject:"EU-Staaten"
~subject:"Europa"
~subject:"Theory"
~subject:"World"
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Evers, Maria Theresia
Licht, Georg
28
Spengel, Christoph
28
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27
Heinemann, Friedrich
18
Egeln, Jürgen
14
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11
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10
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Zentrum für Europäische Wirtschaftsforschung
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Tax accounting, tax sheltering and profit shifting : empirical evidence on the effects of book-tax conformity and enhanced concepts for a harmonized corporate tax base in the EU
Evers, Maria Theresia
-
2017
Persistent link: https://www.econbiz.de/10011636941
Saved in:
2
Effective tax levels using the Devereux/Griffith methodology : Project for the EU Commission TAXUD/2013/CC/120 : final report
Spengel, Christoph
;
Schmidt, Frank
;
Heckemeyer, Jost H.
; …
-
Zentrum für Europäische Wirtschaftsforschung
-
2016
Persistent link: https://www.econbiz.de/10011662294
Saved in:
3
Vorschlag der Regierungskoalition zur Neuregelung der Erbschaftsteuer auf dem Prüfstand
Spengel, Christoph
;
Bräutigam, Rainer
;
Evers, Maria …
-
Zentrum für Europäische Wirtschaftsforschung
-
2016
Persistent link: https://www.econbiz.de/10011502458
Saved in:
4
Das Eckpunktepapier und der Referentenentwurf des BMF zur Erbschaftsteuer : Auswirkungen auf die effektive Erbschaftsteuerbelastung in Deutschand und internationaler Vergleich ; Er...
Heinemann, Friedrich
;
Spengel, Christoph
;
Bräutigam, Rainer
-
2015
Persistent link: https://www.econbiz.de/10011313205
Saved in:
5
Effective tax levels using the Devereux/Griffith methodology : Project for the EU Commission TAXUD/2013/CC/120 : intermediate report 2015
Spengel, Christoph
;
Endres, Dieter
;
Finke, Katharina
; …
-
Zentrum für Europäische Wirtschaftsforschung
-
2015
Persistent link: https://www.econbiz.de/10011662319
Saved in:
6
Glossary
Spengel, Christoph, P.
;
Hausemer, S. Bergner
; …
-
2015
Persistent link: https://www.econbiz.de/10011313765
Saved in:
7
SME taxation in Europe
Spengel, Christoph, P.
;
Hausemer, S. Bergner
; …
-
2015
Persistent link: https://www.econbiz.de/10011313771
Saved in:
8
SME taxation in Europe : an empirical study of applied corporate income taxation for SMEs compared to large enterprises ; CIP Programme 186/PP/ENT/CIP/12/F/S01C24
Spengel, Christoph, P.
;
Hausemer, S. Bergner
; …
-
2015
This report analyses tax incentives for SMEs in 20 EU countries and five non-EU countries between 2009-2013. Its findings and recommendations are based on a review of tax codes, modelling of tax burdens using two different models, a descriptive analysis of company financial ratios, and the...
Persistent link: https://www.econbiz.de/10011313225
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