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~isPartOf:"Der Betrieb"
~isPartOf:"Europäische Hochschulschriften / 5"
~isPartOf:"International tax and public finance"
~subject:"Einkommensteuertarif"
~subject:"Körperschaftsteuer"
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Search: subject_exact:"Körperschaftssteuerrecht"
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Einkommensteuertarif
Körperschaftsteuer
Corporate income tax
134
Deutschland
68
Germany
68
Corporate taxation
42
Unternehmensbesteuerung
42
Steuerreform
27
Tax reform
27
Multinationales Unternehmen
24
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23
Einkommensteuer
22
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EU-Staaten
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Theorie
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Double taxation
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Steuerwirkung
15
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Körperschaftsteuerrecht
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Auslandsinvestition
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Group taxation
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Herzig, Norbert
9
Dötsch, Ewald
6
Fuest, Clemens
3
Mintz, Jack M.
3
Mooij, Ruud A. de
3
Pung, Alexandra
3
Riedel, Nadine
3
Sørensen, Peter Birch
3
Tremblay, Jean-François
3
Zodrow, George R.
3
Becker, Johannes
2
Bindl, Elmar
2
Boadway, Robin W.
2
Devereux, Michael P.
2
Hemmelgarn, Thomas
2
Janský, Petr
2
Jost, Werner F.
2
Kaufmann, Jürgen F.
2
Lochmann, Uwe
2
Lornsen, Birgitt
2
McLure, Charles E.
2
Panteghini, Paolo
2
Popp, Peter
2
Reis, Monique
2
Richter, Lutz
2
Rossmayer, Konrad
2
Sass, Gert
2
Sato, Motohiro
2
Schiffers, Joachim
2
Slemrod, Joel
2
Thümler, Axel
2
Wisser, Lutz
2
Abbas, S. M. Ali
1
Alworth, Julian
1
An, Zhiyong
1
Arachi, Giampaolo
1
Becker, Jan Dierk
1
Bellstedt, Christoph
1
Bernstein, Jeffrey Ian
1
Beußer, Thomas
1
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Der Betrieb
Europäische Hochschulschriften / 5
International tax and public finance
National tax journal
140
CESifo working papers
120
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98
NBER working paper series
94
Working paper / National Bureau of Economic Research, Inc.
79
NBER Working Paper
74
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association
55
Journal of public economics
46
Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre
40
CESifo Working Paper Series
36
ZEW discussion papers
36
Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA)
34
IMF working papers
34
Journal of state taxation
33
Betriebs-Berater : BB
32
Tax law review
29
European taxation : official journal of the Confédération Fiscale Européenne
28
Public finance review : PFR
27
Steuer und Wirtschaft : StuW ; Zeitschrift für die gesamten Steuerwissenschaften
27
FinanzArchiv : public finance analysis
23
SpringerLink / Bücher
23
Advances in taxation
21
CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute
21
Intertax : international tax review
21
Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik
21
Discussion paper
19
IMF working paper
19
The accounting review : a publication of the American Accounting Association
19
Working paper series
18
CESifo Working Paper
17
Hefte zur internationalen Besteuerung
17
Steuer, Wirtschaft und Recht : SWR
17
Tax policy and the economy
17
ZEW - Centre for European Economic Research Discussion Paper
16
Working paper / World Institute for Development Economics Research
15
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14
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ECONIS (ZBW)
134
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1
Substitution across profit shifting methods and the impact on thin capitalization rules
Goerdt, Gideon
;
Eggert, Wolfgang
- In:
International tax and public finance
29
(
2022
)
3
,
pp. 581-599
Persistent link: https://www.econbiz.de/10013268116
Saved in:
2
Corporate taxation when firms are heterogeneous : ACE versus CBIT
Schröder, Philipp J. H.
;
Sørensen, Allan
- In:
International tax and public finance
30
(
2023
)
2
,
pp. 396-418
Persistent link: https://www.econbiz.de/10014253552
Saved in:
3
Cash-flow business taxation revisited : bankruptcy and asymmetric information
Boadway, Robin W.
;
Sato, Motohiro
;
Tremblay, Jean-François
- In:
International tax and public finance
29
(
2022
)
4
,
pp. 922-952
Persistent link: https://www.econbiz.de/10013438462
Saved in:
4
Corporate taxes and union wages in the United States
Felix, R. Alison
;
Hines, James R.
- In:
International tax and public finance
29
(
2022
)
6
,
pp. 1450-1494
Persistent link: https://www.econbiz.de/10013541995
Saved in:
5
Efficiency and the taxation of bank profits
Boadway, Robin W.
;
Sato, Motohiro
;
Tremblay, Jean-François
- In:
International tax and public finance
28
(
2021
)
1
,
pp. 191-211
Persistent link: https://www.econbiz.de/10012428350
Saved in:
6
Profit-splitting rules and the taxation of multinational digital platforms
Bloch, Francis
;
Demange, Gabrielle
- In:
International tax and public finance
28
(
2021
)
4
,
pp. 855-889
Persistent link: https://www.econbiz.de/10012617368
Saved in:
7
Designing international tax reform : lessons from TCJA
Herzfeld, Mindy
- In:
International tax and public finance
28
(
2021
)
5
,
pp. 1163-1187
Persistent link: https://www.econbiz.de/10012703903
Saved in:
8
Multinational corporations and tax havens : evidence from country-by-country reporting
Garcia-Bernardo, Javier
;
Janský, Petr
;
Tørsløv, Thomas
- In:
International tax and public finance
28
(
2021
)
6
,
pp. 1519-1561
Persistent link: https://www.econbiz.de/10012704006
Saved in:
9
Why the Norwegian shareholder income tax is neutral
Södersten, Jan
- In:
International tax and public finance
27
(
2020
)
1
,
pp. 32-37
Persistent link: https://www.econbiz.de/10012226498
Saved in:
10
Unilateral introduction of destination-based cash-flow taxation
Becker, Johannes
;
Englisch, Joachim
- In:
International tax and public finance
27
(
2020
)
3
,
pp. 495-513
Persistent link: https://www.econbiz.de/10012226570
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