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~person:"Evans, Chris"
~person:"Schjelderup, Guttorm"
~person:"Spengel, Christoph"
~type_genre:"Article in journal"
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Besteuerungsverfahren
13
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Evans, Chris
Schjelderup, Guttorm
Spengel, Christoph
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12
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10
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8
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6
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5
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World tax journal : WTJ
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Controlling & Management review / Sonderheft : ZfCM : Zeitschrift für Controlling & Management
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ECONIS (ZBW)
13
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1
Moving forward with tax sustainability reporting in the EU : a quantitative descriptive analysis
Kopetzki, Leonie C.
;
Spengel, Christoph
;
Weck, Stefan
- In:
World tax journal : WTJ
15
(
2023
)
2
,
pp. 291-320
Persistent link: https://www.econbiz.de/10014425577
Saved in:
2
The compliance costs of taxing capital gains : implications for New Zealand
Evans, Chris
- In:
New Zealand journal of taxation law and policy
25
(
2019
)
4
,
pp. 381-408
Persistent link: https://www.econbiz.de/10012156104
Saved in:
3
Addressing the debt-equity bias within a common consolidated corporate tax base (CCCTB) : possibilities, impact on effective tax rates and revenue neutrality
Spengel, Christoph
;
Heckemeyer, J. H.
;
Nicolay, Katharina
; …
- In:
World tax journal : WTJ
10
(
2018
)
2
,
pp. 165-191
Persistent link: https://www.econbiz.de/10012101988
Saved in:
4
International taxation in the digital economy : challenge accepted?
Olbert, Marcel
;
Spengel, Christoph
- In:
World tax journal : WTJ
9
(
2017
)
1
,
pp. 3-46
Persistent link: https://www.econbiz.de/10011805692
Saved in:
5
Taxing mobile capital and profits : the Nordic welfare states
Schjelderup, Guttorm
- In:
Nordic economic policy review
(
2015
)
2
,
pp. 91-114
Persistent link: https://www.econbiz.de/10011568195
Saved in:
6
Towards the development of a tax system complexity index
Tran-Nam, Binh
;
Evans, Chris
- In:
Fiscal studies : the journal of the Institute for …
35
(
2014
)
3
,
pp. 341-370
Persistent link: https://www.econbiz.de/10011280999
Saved in:
7
Impact of tax-rate cut cum base-broadening reforms on heterogeneous firms : learning from the German tax reform of 2008
Finke, Katharina
;
Heckemeyer, Jost H.
;
Reister, Timo
; …
- In:
FinanzArchiv : public finance analysis
69
(
2013
)
1
,
pp. 72-114
Persistent link: https://www.econbiz.de/10009724794
Saved in:
8
The choice of apportionment factors under formula apportionment
Runkel, Marco
;
Schjelderup, Guttorm
- In:
International economic review
52
(
2011
)
3
,
pp. 913-934
Persistent link: https://www.econbiz.de/10009379456
Saved in:
9
Indirect taxation and tax incidence under nonlinear pricing
Jensen, Sissel
;
Schjelderup, Guttorm
- In:
International tax and public finance
18
(
2011
)
5
,
pp. 519-532
Persistent link: https://www.econbiz.de/10009355245
Saved in:
10
Company taxation and tax spillovers : separate accounting versus formula apportionment
Nielsen, Søren Bo
;
Raimondos-Møller, Pascalis
; …
- In:
European economic review : EER
54
(
2010
)
1
,
pp. 121-132
Persistent link: https://www.econbiz.de/10003944524
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