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~subject:"Körperschaftsteuer"
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Körperschaftsteuer
allowance for corporate equity
23
Corporate income tax
22
Unternehmensbesteuerung
22
Steuerreform
20
Corporate taxation
19
Steuerwirkung
19
Tax reform
19
Allowance for Corporate Equity
18
Tax effects
15
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11
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10
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9
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9
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9
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8
Tax incentive
8
Equity capital
7
corporate taxation
7
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6
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6
Italy
6
difference-in-differences
6
Allowance for corporate equity
5
Belgien
5
Belgium
5
Debt financing
5
Fremdkapital
5
Italien
5
comprehensive business income tax
5
ACE-tax (Allowance for Corporate Equity-tax)
4
Capital income tax
4
Cash-Flow-Steuer
4
Cash-flow tax
4
Corporate income taxation
4
EU countries
4
EU-Staaten
4
Ertragsbesteuerung
4
Germany
4
Kapitalertragsteuer
4
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Branzoli, Nicola
2
Caiumi, Antonella
2
Cnossen, Sijbren
2
Moore, Nils aus dem
2
Rünger, Silke
2
Akdeniz, Levent
1
Bachmann, Carmen
1
Baumann, Martin M.
1
Bauweraerts, Jonathan
1
Biswas, Sonny
1
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1
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1
Buyl, Pieter
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
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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
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ECONIS (ZBW)
22
EconStor
2
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1
Design considerations for an allowance for
Corporate
Equity
(ACE) for Australia
Kayis-Kumar, Ann
(
ed.
);
Rose, Trevor
(
ed.
); …
-
2022
Persistent link: https://www.econbiz.de/10013183895
Saved in:
2
The effect of an allowance for
corporate
equity
on capital structure : evidence from Austria
Petutschnig, Matthias
;
Rünger, Silke
- In:
Public finance review : PFR
50
(
2022
)
5
,
pp. 597-642
Persistent link: https://www.econbiz.de/10013388963
Saved in:
3
Notional Interest Deduction : impact on the cost of equity in investment projects
Romaniuk, Urszula
;
Malik, Krzysztof
- In:
European research studies
24
(
2021
)
4
,
pp. 333-341
Persistent link: https://www.econbiz.de/10012667051
Saved in:
4
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:
5
An economic assessment of the evolution of the corporate tax system in Italy
Zangari, Ernesto
-
2020
Persistent link: https://www.econbiz.de/10012300496
Saved in:
6
An ex-ante assessment of the AGI : firm-level evidence from Belgian tax return data
Buyl, Pieter
;
Roggeman, Annelies
;
Verleyen, Isabelle
- In:
CESifo economic studies : a joint initiative of the …
68
(
2022
)
1
,
pp. 46-72
Persistent link: https://www.econbiz.de/10012876568
Saved in:
7
Eliminating the tax shield through allowance for
corporate
equity
: cross-border credit supply effects
Biswas, Sonny
;
Horváth, Bálint
;
Zhai, Wei
- In:
Journal of money, credit and banking : JMCB
54
(
2022
)
6
,
pp. 1803-1837
Persistent link: https://www.econbiz.de/10013466492
Saved in:
8
Investment incentives and tax competition under the Allowance for Growth and Investment (AGI)
Kari, Seppo
;
Laitila, Jussi
;
Ropponen, Olli
-
2018
Persistent link: https://www.econbiz.de/10011952185
Saved in:
9
Allowance for
Corporate
Equity
Branzoli, Nicola
;
Caiumi, Antonella
-
2018
Persistent link: https://www.econbiz.de/10011915070
Saved in:
10
The effect of tax regulation on firm value : the Turkish case of Allowance for
Corporate
Equity
(ACE) regulation
Ozdamar, Melisa
;
Tanyeri, Basak
;
Akdeniz, Levent
- In:
Applied economics letters
28
(
2021
)
4
,
pp. 264-268
Persistent link: https://www.econbiz.de/10012484959
Saved in:
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