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~person:"Keuschnigg, Christian"
~person:"Schreiber, Ulrich"
~subject:"EU-Staaten"
~subject:"Steuerreform"
~subject:"Übernahme"
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Keuschnigg, Christian
Schreiber, Ulrich
Spengel, Christoph
123
Fuest, Clemens
69
Peichl, Andreas
66
Bach, Stefan
62
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49
Wiegard, Wolfgang
35
Cnossen, Sijbren
33
Schöb, Ronnie
33
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32
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31
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27
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26
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23
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22
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21
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20
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19
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19
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19
Kleven, Henrik Jacobsen
19
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19
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19
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ECONIS (ZBW)
63
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1
Taxing away M&A : the effect of corporate capital gains taxes on acquisition activity
Feld, Lars P.
;
Ruf, Martin
;
Schreiber, Ulrich
; …
-
2016
. For M&As, this effect has been intensively studied with regard to shareholder
taxation
, whereas empirical evidence on the … effect of capital gains taxes paid by corporations is scarce. This paper analyzes how corporate level
taxation
of capital … from corporate capital gains
taxation
of 3.06 bn USD per year in the United States. …
Persistent link: https://www.econbiz.de/10011421573
Saved in:
2
Profit shifting of multinational entities : empirical analysis of fs, mergers & acquisitions and financing structures
Hagen, Dominik von
-
2018
Persistent link: https://www.econbiz.de/10011812265
Saved in:
3
Taxing away M&A : the effect of corporate capital gains taxes on acquisition activity
Feld, Lars P.
;
Ruf, Martin
;
Schreiber, Ulrich
; …
-
2016
. For M&As, this effect has been intensively studied with regard to share-holder
taxation
, whereas empirical evidence on the … effect of capital gains taxes paid by corporations is scarce. This paper analyzes how corporate level
taxation
of capital … from corporate capital gains
taxation
of 3.06 bn USD per year in the United States. …
Persistent link: https://www.econbiz.de/10011441329
Saved in:
4
Taxing away M&A : the effect of corporate capital gains taxes on acquisition activity
Feld, Lars P.
;
Ruf, Martin
;
Schreiber, Ulrich
; …
-
2016
. For M&As, this effect has been intensively studied with regard to shareholder
taxation
, whereas empirical evidence on the … effect of capital gains taxes paid by corporations is scarce. This paper analyzes how corporate level
taxation
of capital … from corporate capital gains
taxation
of 3-06 bn USD per year in the United States. …
Persistent link: https://www.econbiz.de/10011419302
Saved in:
5
Effects of territorial and worldwide corporation tax systems on outbound M&As
Feld, Lars P.
;
Ruf, Martin
;
Scheuering, Uwe
;
Schreiber, …
-
2013
Repatriation taxes reduce the competitiveness of multinational firms from tax credit countries when bidding for targets in low tax countries. This comparative disadvantage with respect to bidders from exemption countries violates ownership neutrality, which results in production inefficiencies...
Persistent link: https://www.econbiz.de/10010199701
Saved in:
6
Effects of territorial and worldwide corporation tax systems on outbound M&As
Feld, Lars P.
;
Ruf, Martin
;
Scheuering, Uwe
;
Schreiber, …
-
2013
Repatriation taxes reduce the competitiveness of multinational firms from tax credit countries when bidding for targets in low tax countries. This comparative disadvantage with respect to bidders from exemption countries violates ownership neutrality, which results in production inefficiency due...
Persistent link: https://www.econbiz.de/10010204646
Saved in:
7
Unilaterale Einführung einer Cash-Flow-Steuer : Analyse der Anreize auf Unternehmensebene
Bazlen, Mira Eugenia
-
2019
Persistent link: https://www.econbiz.de/10012103009
Saved in:
8
The design of capital income
taxation
: reflections on the Mirrlees review
Keuschnigg, Christian
-
2011
Persistent link: https://www.econbiz.de/10009306954
Saved in:
9
Taxation
and incorporation
Egger, Peter
;
Keuschnigg, Christian
;
Winner, Hannes
-
2011
This paper provides a theory of incorporation and
taxation
that emphasizes the role of the corporate legal form in … compare the role of
taxation
with other institutional reforms. …
Persistent link: https://www.econbiz.de/10009306344
Saved in:
10
Taxation
and incorporation
Egger, Peter
;
Keuschnigg, Christian
;
Winner, Hannes
-
2011
Persistent link: https://www.econbiz.de/10009355744
Saved in:
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