Search Results - "Steuer" OR "Steuerbegünstigung" OR "Steuerflucht" OR "Steuerpolitik" OR "Steuerwettbewerb"

Property tax competition : a quantitative assessment

Borck, Rainald; Oshiro, Jun; Satō, Yasuhiro - 2022

Persistent link: https://www.econbiz.de/10013463774

Property Tax Competition : A Quantitative Assessment

Borck, Rainald; Oshiro, Jun; Sato, Yasuhiro - 2022

We develop a model of property taxation and characterize equilibria under three alternative taxation regimes often used in the public finance literature: decentralized taxation, centralized taxation, and “rent seeking” regimes. We show that decentralized taxation results in inefficiently...

Persistent link: https://www.econbiz.de/10014243168

International tax competition with a coordinated minimum tax

Devereux, Michael P. - 2022

Persistent link: https://www.econbiz.de/10015050964

Intervening effect of international competitiveness on the relationship between tax incentives and foreign direct investment among the East Africa community partner states

Murage, Dominic; Mwangi, Mirie; Kaijage, Erasmus; … - In: DBA Africa management review 9 (2019) 1, pp. 69-79

Persistent link: https://www.econbiz.de/10012252266

Der internationale Steuerwettbewerb aus Unternehmenssicht

Rathje, Ann-Christin; Wohlrabe, Klaus - In: ifo Schnelldienst 71 (2018) 21, pp. 46-55

-Familienunternehmen aus Deutschland. Den Ergebnissen der Unternehmensbefragung zufolge wird der internationale Steuerwettbewerb von dem … ausschließlich in Deutschland tätigen Unternehmen geben lediglich 1,9% an, vom internationalen Steuerwettbewerb in Summe profitieren … Ansicht, die deutsche Politik solle Maßnahmen ergreifen, um auf den internationalen Steuerwettbewerb zu reagieren. Den größten …

Persistent link: https://www.econbiz.de/10012018011

Das Steuerrecht der Unternehmen aus ökonomischer Sicht : Neutralität der Besteuerung und Steuerwettbewerb

Schreiber, Ulrich - 2018

Persistent link: https://www.econbiz.de/10012125538

Reexaming the Economic Recovery Tax Act of 1981 : evidence from innovative efficiency

Li, Zhaochu; Lytvynenko, Iryna P.; Philippoff, Karl S. - In: Copernican Journal of Finance & Accounting : CJF&A 10 (2021) 2, pp. 27-43

Persistent link: https://www.econbiz.de/10012659043

Black tax : an international exploratory study in the South African context

Carpenter, Riley; Phaswana, Malilimalo - In: Journal of economic and financial sciences : JEF 14 (2021) 1, pp. 1-9

Persistent link: https://www.econbiz.de/10012584377

Interest Allocation Rules, Financing Patterns, and the Operations of U.S. Multinationals

Froot, Kenneth; Hines Jr., James R. - 2021

This paper examines the impact of the 1986 change in U.S. interest allocation rules on the investment and financing decisions of American multinationals. The 1986 change reduced the tax deductibility of the interest expenses of firms with excess foreign tax credits. The resulting increase in the...

Persistent link: https://www.econbiz.de/10013223330

Evolution in the Tax Code : (Almost) the End of Homeowner Tax Savings?

Ambrose, Brent W.; Hendershott, Patric; Ling, David C.; … - 2021

The federal government has long promoted homeownership through various provisions in the U.S. income tax code. The Tax Cuts and Jobs Act of 2017 (TCJA) renewed interest and debate about the treatment of housing via the tax code, particularly with respect to the mortgage interest deduction and...

Persistent link: https://www.econbiz.de/10013232340