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Nachtrag : sollte die Unternehmensbesteuerung innerhalb der EU harmonisiert werden?

Spengel, Christoph; Eggert, Wolfgang - In: Ifo-Schnelldienst 57 (2004) 13, pp. 3-8

Ergänzend zu dem im ifo Schnelldienst 11/2004 diskutierten Thema "Sollte die Unternehmensbesteuerung innerhalb der EU harmonisiert werden?" plädiert Prof. Dr. Christoph Spengel, Universität Gießen, für eine Angleichung der effektiven Unternehmenssteuerbelastungen innerhalb der EU. Dazu...

Persistent link: https://www.econbiz.de/10002126123

Steuerharmonisierung ist kontraproduktiv für die Bewältigung der Schuldenkrise in Europa

Feld, Lars P. - In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 91 (2011) 2, pp. 79-82

Persistent link: https://www.econbiz.de/10009666268

Fiscal competition and public debt

Janeba, Eckhard; Todtenhaupt, Maximilian - In: Journal of public economics 168 (2018), pp. 47-61

Persistent link: https://www.econbiz.de/10012036001

Decline of controlled foreign company rules and rise of intellectual property boxes : how the European court of justice affects tax competition and economic distortions in Europe

Bräutigam, Rainer; Spengel, Christoph; Streif, Frank - In: Fiscal studies : the journal of the Institute for … 38 (2017) 4, pp. 719-745

Persistent link: https://www.econbiz.de/10011792206

City competition for the creative class

Büttner, Thiess; Janeba, Eckhard - In: Journal of cultural economics 40 (2016) 4, pp. 413-451

Persistent link: https://www.econbiz.de/10011711332

Fiscal federalism and economic performance new evidence from Switzerland

Burret, Heiko Tobias; Feld, Lars P.; Schaltegger, … - In: European journal of political economy 74 (2022), pp. 1-30

Persistent link: https://www.econbiz.de/10013533268

The global minimum tax raises more revenues than you think, or much less

Janeba, Eckhard; Schjelderup, Guttorm - In: Journal of international economics 145 (2023), pp. 1-17

Persistent link: https://www.econbiz.de/10014480268

Common Corporate Tax Base in the EU : Impact on the Size of Tax Bases and Effective Tax Burdens

Spengel, Christoph - 2012

The European Commission envisages putting forward a proposal for a tax reform that would allow improving the efficiency and simplicity of the corporate income tax systems. This report assesses the impact of a Common Corporate Tax Base (CCTB) on the size of the corporate tax bases of EU...

Persistent link: https://www.econbiz.de/10014015537

Common Corporate Tax Base (CC(C)TB) and determination of taxable income : an international comparison

Spengel, Christoph (ed.) - 2012

Persistent link: https://www.econbiz.de/10014010671

Fiscal federalism and foreign direct investment : an empirical analysis

Feld, Lars P.; Köhler, Ekkehard A.; Palhuca, Leonardo; … - In: The world economy : the leading journal on … 47 (2024) 6, pp. 2287-2331

Persistent link: https://www.econbiz.de/10014550416