Narrow search
Showing 1 - 10 of 72,646
Cover Image
Die Rechtsformwahl zwischen Personen- und Kapitalgesellschaften nach der Unternehmensteuerreform 2008
Schilling, Nico (contributor) - 2008
Persistent link: https://www.econbiz.de/10003784320
Cover Image
Eine reinvermögenszugangstheoretisch konsequente Unternehmensbesteuerung
Hackmann, Johannes - 2006
Persistent link: https://www.econbiz.de/10003411651
Cover Image
Die Steuer- und Abgabensysteme der Niederlande und Deutschlands : eine Analyse der Wettbewerbswirkungen unter besonderer Berücksichtigung der Körperschaft- und Einkommensteuersyste...
Gröschel, Michael - 1997
and social security contributions for corporations and their shareholders in the Netherlands and Germany. The analysis … burden for corporations is higher than those in the Netherlands. The effects of the different corporation tax systems (full … corporation tax credit, classical system, shareholder relief) are shown including the shareholders. Thereto the nonexistent …
Persistent link: https://www.econbiz.de/10011441010
Cover Image
Die Steuer- und Abgabensysteme der Niederlande und Deutschlands : eine Analyse der Wettbewerbswirkungen unter besonderer Berücksichtigung der Körperschaft- und Einkommensteuersyste...
Gröschel, Michael - 1997
and social security contributions for corporations and their shareholders in the Netherlands and Germany. The analysis … burden for corporations is higher than those in the Netherlands. The effects of the different corporation tax systems (full … corporation tax credit, classical system, shareholder relief) are shown including the shareholders. Thereto the nonexistent …
Persistent link: https://www.econbiz.de/10013428119
Cover Image
Small business taxation : a special study of the structural issues surrounding the taxation of business profits of owner managed firms
Crawford, Claire; Freedman, Judith - 2008
Persistent link: https://www.econbiz.de/10003846727
Cover Image
How Much Do Taxes Discourage Incorporation
MacKie-Mason, Jeffrey K.; Gordon, Roger H. - 2022
One of the most basic distortions created by the double taxation of corporate income is the disincentive to incorporate. In this paper, we investigate the extent to which the aggregate allocation of assets and taxable income in the U.S. between corporate vs. noncorporate forms of organization...
Persistent link: https://www.econbiz.de/10013322891
Cover Image
How Much Do Taxes Discourage Incorporation
MacKie-Mason, Jeffrey K. - 1991
One of the most basic distortions created by the double taxation of corporate income is the disincentive to incorporate. In this paper, we investigate the extent to which the aggregate allocation of assets and taxable income in the U.S. between corporate vs. noncorporate forms of organization...
Persistent link: https://www.econbiz.de/10012475219
Cover Image
Tax Neutrality and Tax Amenities
Hasen, David - 2012
Efforts to identify and implement an appropriate tax neutrality benchmark have been persistent themes in scholarly and policy debates on international taxation for fifty years. This paper questions whether the concept of tax neutrality has been adequately specified for analyzing the efficiency...
Persistent link: https://www.econbiz.de/10013114307
Cover Image
Why the Norwegian shareholder income tax is neutral
Södersten, Jan - 2019
This note extends the work by Sørensen (2005) and others by demonstrating why the Norwegian Shareholder Income Tax may be neutral between the two sources of equity funds, i.e. new share issues and retained earnings, despite the fact that the retention of earnings to finance new investment does...
Persistent link: https://www.econbiz.de/10011967007