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~accessRights:"restricted"
~person:"Hechtner, Frank"
~person:"Scheffler, Wolfram"
~subject:"Gewerbesteuer"
~subject:"Steuerinzidenz"
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Gewerbesteuerbelastung von Einzelunternehmen und Personengesellschaften nach der Unternehmenssteuerreform
Scheffler, Wolfram
- In:
Wirtschaftswissenschaftliches Studium : WiSt ; …
30
(
2001
)
9
,
pp. 477-482
Persistent link: https://www.econbiz.de/10001605090
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Formula apportionment : factor allocation and tax avoidance
Eichfelder, Sebastian
;
Hechtner, Frank
;
Hundsdoerfer, Jochen
- In:
European accounting review
27
(
2018
)
4
,
pp. 649-681
Persistent link: https://www.econbiz.de/10011930142
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