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~isPartOf:"Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA)"
~isPartOf:"The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association"
~subject:"Besteuerungsverfahren"
~subject:"Double taxation"
~subject:"Tax effects"
~type_genre:"Aufsatz in Zeitschrift"
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Search: subject_exact:"Steuerrechtliches Anrechnungsverfahren"
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Besteuerungsverfahren
Double taxation
Tax effects
Corporate income tax
90
Körperschaftsteuer
90
USA
40
United States
40
Steuervergünstigung
18
Tax incentive
18
Steuerwirkung
9
Einkommensteuer
8
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Multinationales Unternehmen
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Steuervermeidung
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Tax avoidance
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Capital structure
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Kapitalstruktur
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Steuerbilanz
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Steuerreform
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Tax accounting
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Aufsatz in Zeitschrift
Article in journal
22
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English
22
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Mills, Lillian F.
3
Albring, Susan M.
2
Bauman, Christine C.
2
Bauman, Mark P.
2
Halsey, Robert F.
2
Lightner, Teresa
2
Newberry, Kaye J.
2
Smith, Andrew M. C.
2
Aier, Jagadison K.
1
Blouin, Jennifer L.
1
Buckley, Tomas O.
1
Dhaliwal, Dan S.
1
Dunmore, Paul V.
1
Edwards, Alexander
1
Erickson, Merle M.
1
Francesqui, Manuel E.
1
Frank, Mary Margaret
1
Geisler, Gregory G.
1
Gupta, Sanjay
1
Hammer, Richard M.
1
Heitzman, Shane
1
Hofmann, Mary Ann
1
Klassen, Kenneth J.
1
Lease, Terry L.
1
Llontop Chavarri, Carlos E.
1
Lynch, Daniel P.
1
Massone, Pedro
1
Moore, Jared A.
1
Nørremark, Michael
1
Omer, Thomas C.
1
Ottosen, Arne Møllin
1
Piesko, George A.
1
Rego, Sonja Olhoft
1
Rohrer, William D.
1
Shelley, Marjorie K.
1
Slemrod, Joel
1
Swenson, Charles W.
1
Williams, Michael G.
1
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Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA)
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association
National tax journal
43
International tax and public finance
19
Journal of public economics
16
FinanzArchiv : public finance analysis
7
Journal of state taxation
7
Public finance review : PFR
7
Tax law review
6
Advances in taxation
5
Transfer : European review of labour and research ; quarterly review of the ETUI Research Department
5
Ekonomický časopis : časopis pre ekonomickú teóriu, hospodársku politiku, spoločensko-ekonomické prognózovanie
4
European taxation : official journal of the Confédération Fiscale Européenne
4
Journal of international accounting auditing & taxation
4
Journal of public economic theory
4
The accounting review : a publication of the American Accounting Association
4
Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik
4
Betriebs-Berater : BB
3
Betriebswirtschaftliche Forschung und Praxis : BFuP
3
European financial and accounting journal : EFAJ
3
Intertax : international tax review
3
Journal of banking & finance
3
Journal of business economics : JBE
3
Kom / Kommission der Europäischen Gemeinschaften
3
Steuer und Wirtschaft : StuW ; Zeitschrift für die gesamten Steuerwissenschaften
3
CESifo economic studies : a joint initiative of the University of Munich's Center for Economic Studies and the Ifo Institute
2
CESifo forum : a bi-monthly journal on European economic issues
2
Central European economic journal
2
Colloquium on NAFTA and taxation
2
Contemporary accounting research : the journal of the Canadian Academic Accounting Association
2
Contemporary economics
2
DIW-Wochenbericht : Wirtschaft, Politik, Wissenschaft
2
De economist : Netherlands economic review ; quarterly review of the Royal Netherlands Economic Association
2
Die Betriebswirtschaft : DBW
2
Economic inquiry : journal of the Western Economic Association International
2
European economic review : EER
2
European research studies
2
IFO-Studien : Zeitschrift für empirische Wirtschaftsforschung
2
International journal of accounting and finance
2
Issues in accounting education
2
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ECONIS (ZBW)
22
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1
The deferred tax asset valuation allowance and firm creditworthiness
Edwards, Alexander
- In:
The journal of the American Taxation Association : a …
40
(
2018
)
1
,
pp. 57-80
Persistent link: https://www.econbiz.de/10011980383
Saved in:
2
The effects of changes in state tax enforcement on corporate income tax collections
Gupta, Sanjay
;
Lynch, Daniel P.
- In:
The journal of the American Taxation Association : a …
38
(
2016
)
1
,
pp. 125-143
Persistent link: https://www.econbiz.de/10011625876
Saved in:
3
Discussion of: Do debt constraints influence firms' sensitivity to a temporary tax holiday on repatriations?
Blouin, Jennifer L.
- In:
The journal of the American Taxation Association : a …
33
(
2011
)
2
,
pp. 29-33
Persistent link: https://www.econbiz.de/10009384125
Saved in:
4
Do debt constraints influence firms' sensitivity to a temporary tax holiday on repatriations?
Albring, Susan M.
;
Mills, Lillian F.
;
Newberry, Kaye J.
- In:
The journal of the American Taxation Association : a …
33
(
2011
)
2
,
pp. 1-27
Persistent link: https://www.econbiz.de/10009384131
Saved in:
5
The impact of tax status on the relation between employee stock options and debt
Aier, Jagadison K.
;
Moore, Jared A.
- In:
The journal of the American Taxation Association : a …
30
(
2008
)
1
,
pp. 55-75
Persistent link: https://www.econbiz.de/10003734021
Saved in:
6
Tax-motivated expense shifting by tax-exempt associations
Hofmann, Mary Ann
- In:
The journal of the American Taxation Association : a …
29
(
2007
)
1
,
pp. 43-60
Persistent link: https://www.econbiz.de/10003455907
Saved in:
7
Do managers use the valuation allowance account to manage earnings around certain eanings targets?
Frank, Mary Margaret
;
Rego, Sonja Olhoft
- In:
The journal of the American Taxation Association : a …
28
(
2006
)
1
,
pp. 43-65
Persistent link: https://www.econbiz.de/10003379188
Saved in:
8
Denmark: new joint taxation regime, territoriality principle and reduction of the corporate tax rate
Ottosen, Arne Møllin
;
Nørremark, Michael
- In:
Bulletin for international fiscal documentation : …
59
(
2005
)
11
,
pp. 471-475
Persistent link: https://www.econbiz.de/10003182498
Saved in:
9
What corporations say they do, and what they really do : implications for tax policy and tax research
Slemrod, Joel
- In:
The journal of the American Taxation Association : a …
27
(
2005
)
1
,
pp. 91-100
Persistent link: https://www.econbiz.de/10003192853
Saved in:
10
The effect of seller income taxes on acquisition price : evidence from purchases of taxable and tax-exempt hospitals
Dhaliwal, Dan S.
;
Erickson, Merle M.
;
Heitzman, Shane
- In:
The journal of the American Taxation Association : a …
26
(
2004
)
2
,
pp. 1-21
Persistent link: https://www.econbiz.de/10002524597
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