Narrow search
Showing 1 - 10 of 71,517
Cover Image
Interjurisdictional company taxation in Europe, the German reform and the new EU suggested direction
Gérard, Marcel - 2002
Germany from imputation to exemption and the objective announced by the EU Commission to provide EU businesses with a …
Persistent link: https://www.econbiz.de/10011408777
Cover Image
Assessing the impact of introducing an ACE regime : a behavioural corporate microsimulation analysis for Germany
Finke, Katharina; Heckemeyer, Jost H.; Spengel, Christoph - 2014
ACE regime in Germany. The simulation results show that granting an ACE for corporate income tax purposes results in a …
Persistent link: https://www.econbiz.de/10010357589
Cover Image
Do wages rise when corporate taxes fall? : evidence from Germany's tax reform 2000
Moore, Nils aus dem; Kasten, Tanja; Schmidt, Christoph M. - 2014
We contribute to the empirical literature on the effective incidence of corporate income taxation by using the German Business Tax Reform of the year 2000 (GBTR 2000) as a natural experiment. Its effect on wages in the manufacturing sector is identified by means of a difference-in-differences...
Persistent link: https://www.econbiz.de/10010487690
Cover Image
One Germany, two worlds of housework? : examining single and partnered women in the decade after unification
Geist, Claudia - 2007
-time workers, in particular in East Germany, where women's full-time employment has long been normative. …
Persistent link: https://www.econbiz.de/10011628761
Cover Image
For a dual income tax
Wiegard, Wolfgang - In: CESifo Forum 06 (2005) 3, pp. 56
Persistent link: https://www.econbiz.de/10011695815
Cover Image
The Corporate Tax Reform of 2008: Germany’s Answer to Globalization – or Just Patchwork?
Baretti, Christian; Radulescu, Doina Maria; … - In: CESifo DICE Report 06 (2008) 3, pp. 50-59
Persistent link: https://www.econbiz.de/10011696650
Cover Image
The taxation of passive foreign investment : lessons from German experience
Ruf-Leuschner, Martina; Weichenrieder, Alfons J. - 2009
The paper evaluates the working of German CFC rules that restrict the use of foreign subsidiaries located in low-tax countries to shelter passive investment income from home taxation. While passive investments make up a significant fraction of German outbound FDI, we find that German CFC rules...
Persistent link: https://www.econbiz.de/10003833331
Cover Image
Überlegungen zur Prognose der Auswirkungen der Unternehmenssteuerreform 2008/2009 auf deutsche Aktienkurse
Kesten, Ralf - 2009
Persistent link: https://www.econbiz.de/10003890197
Cover Image
Auswirkungen der deutschen Unternehmensteuerreform 2008 und der österreichischen Gruppenbesteuerung auf den grenzüberschreitenden Unternehmenserwerb
Bauer, André; Schanz, Deborah; Niemann, Rainer; … - 2008
Unternehmensteuerreform 2008 in Deutschland und die Einführung der Gruppenbesteuerung in Österreich in 2005 auf die Käufer- und … Unternehmensteuerreform 2008 in Deutschland um. Nun kann der österreichische Investor auf beiden Märkten einen höheren Preis zahlen. Durch die … 2005 and the reform act of business taxation 2008 in Germany on cross border marginal purchase prices and marginal seller …
Persistent link: https://www.econbiz.de/10003872089
Cover Image
Financial leverage and corporate taxation : evidence from German corporate tax return data
Dwenger, Nadja; Steiner, Viktor - 2009
corporate tax reform in Germany. The financial leverage is measured by the ratio of long-term debt to total capital. Endogeneity …
Persistent link: https://www.econbiz.de/10003872920