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~isPartOf:"International tax and public finance"
~subject:"EU-Steuerrecht"
~subject:"Tax competition"
~subject:"Transnational corporation"
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Search: subject_exact:"Bemessungsgrundlage für Steuern"
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EU-Steuerrecht
Tax competition
Transnational corporation
Besteuerungsverfahren
43
Taxation procedure
43
Theorie
23
Theory
23
Steuervermeidung
8
Tax avoidance
8
Corporate income tax
7
Körperschaftsteuer
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EU countries
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Steuereinnahmen
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Mintz, Jack M.
2
Akai, Nobuo
1
Bloch, Francis
1
Blumenthal, Marsha A.
1
Demange, Gabrielle
1
Egger, Peter
1
Fuest, Clemens
1
Hellerstein, Walter
1
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1
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1
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1
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1
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1
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1
Raff, Horst
1
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1
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1
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1
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1
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International tax and public finance
CESifo working papers
18
CESifo Working Paper Series
7
Series on international taxation
7
SpringerLink / Bücher
7
Steuer, Wirtschaft und Recht : SWR
6
Transfer : European review of labour and research ; quarterly review of the ETUI Research Department
6
Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre
5
Working paper
5
World tax journal : WTJ
5
Cege-Schriften
4
Ekonomický časopis : časopis pre ekonomickú teóriu, hospodársku politiku, spoločensko-ekonomické prognózovanie
4
Festschrift für Wolfram Reiss zum 65. Geburtstag
4
Journal of public economics
4
National tax journal
4
A vision of taxes within and outside European borders : Festschrift in honor of Prof. Dr. Frans Vanistendael
3
Der Betrieb
3
European economic review : EER
3
Festschrift für Wilhelm Haarmann
3
IMF working papers
3
Institut Finanzen und Steuern : ifst
3
Journal of international accounting auditing & taxation
3
LIDAM discussion paper CORE
3
Regional science & urban economics
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Research
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Working paper / National Bureau of Economic Research, Inc.
3
Working paper series
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ZEW discussion papers
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A common consolidated corporate tax base for Europe
2
Betriebs-Berater : BB
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CESifo Working Paper
2
CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute
2
Cege discussion paper
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Central European economic journal
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Discussion paper / Department of Business and Management Science
2
Discussion paper / Tinbergen Institute
2
Discussion papers / CEPR
2
Discussion papers / Wissenschaftszentrum Berlin für Sozialforschung, Abteilung Wettbewerbsfähigkeit und Industrieller Wandel ; Abteilung Marktprozesse und Steuerung ; Arbeitsgruppe Institutionen, Staaten, Märkte ; Abteilung Wettbewerb und Innovation ; Abteilung Verhalten auf Märkten; Forschungsprofessur The Future of Fiscal Federalism ; Forschungs-Gruppe Wettbewerb und Innovation : Schwerpunkt II Märkte und Politik
2
EconPol policy brief
2
Einnahmen- und Steuerpolitik in Europa : Herausforderungen und Chancen
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ECONIS (ZBW)
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1
Tax competition and tax base equalization in the presence of multiple tax instruments
Matsumoto, Mutsumi
- In:
International tax and public finance
29
(
2022
)
5
,
pp. 1213-1226
Persistent link: https://www.econbiz.de/10013438513
Saved in:
2
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:
3
The assignment and division of the tax base in a system of hierarchical governments
Hoyt, William H.
- In:
International tax and public finance
24
(
2017
)
4
,
pp. 678-704
Persistent link: https://www.econbiz.de/10011800036
Saved in:
4
Tax rate and tax base competition for foreign direct investment
Egger, Peter
;
Raff, Horst
- In:
International tax and public finance
22
(
2015
)
5
,
pp. 777-810
Persistent link: https://www.econbiz.de/10011529934
Saved in:
5
Endogenous choice on tax instruments in a tax competition model : unit tax versus ad valorem tax
Akai, Nobuo
;
Ogawa, Hikaru
;
Ogawa, Yoshitomo
- In:
International tax and public finance
18
(
2011
)
5
,
pp. 495-506
Persistent link: https://www.econbiz.de/10009355260
Saved in:
6
How would the introduction of the EU-wide formula apportionment affect the distribution and size of the corporate tax base? : an analysis based on German multinationals
Fuest, Clemens
;
Hemmelgarn, Thomas
;
Ramb, Fred
- In:
International tax and public finance
14
(
2007
)
5
,
pp. 605-626
Persistent link: https://www.econbiz.de/10003559448
Saved in:
7
Has tax competition emerged in OECD countries? : Evidence from panel data
Winner, Hannes
- In:
International tax and public finance
12
(
2005
)
5
,
pp. 666-687
Persistent link: https://www.econbiz.de/10003119492
Saved in:
8
The European commissionś report on company income taxation : what the EU can learn from the experience of the US states
Hellerstein, Walter
;
McLure, Charles E.
- In:
International tax and public finance
11
(
2004
)
2
,
pp. 199-220
Persistent link: https://www.econbiz.de/10001911379
Saved in:
9
Corporate tax harmonization in Europe : itś all about compliance
Mintz, Jack M.
- In:
International tax and public finance
11
(
2004
)
2
,
pp. 221-234
Persistent link: https://www.econbiz.de/10001911388
Saved in:
10
Company tax reform in the European Union
Sørensen, Peter Birch
- In:
International tax and public finance
11
(
2004
)
1
,
pp. 91-115
Persistent link: https://www.econbiz.de/10001891047
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