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Reply to "a replication of "meta-analysis of the effect of fiscal policies on long-run growth" (European journal of political economy 2004)

Nijkamp, Peter; Poot, Jacques - In: Public finance review : PFR 44 (2016) 3, pp. 406-412

Persistent link: https://www.econbiz.de/10011543447

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

Grenzüberschreitende Geschäftstätigkeit und effektive Steuerbelastung nach der deutschen Steuerreform

Spengel, Christoph - In: Schmalenbachs Zeitschrift für betriebswirtschaftliche … 54 (2002) 8, pp. 710-742

Persistent link: https://www.econbiz.de/10001718099

Traces of the Iron Curtain : a multivariate analysis of regional cohesion in Europe

Borsekova, Kamila; Korony, Samuel; Nijkamp, Peter - In: Socio-economic planning sciences : the international … 78 (2021), pp. 1-13

Persistent link: https://www.econbiz.de/10013040748

Cross-border tax evasion after the common reporting standard : game over?

Casi-Eberhard, Elisa; Spengel, Christoph; Stage, … - In: Journal of public economics 190 (2020), pp. 1-22

Persistent link: https://www.econbiz.de/10012584764

Taxing the digital economy : investor reaction to the european commission's digital tax proposals

Klein, Daniel; Ludwig, Christopher; Spengel, Christoph - In: National tax journal 75 (2022) 1, pp. 61-92

Persistent link: https://www.econbiz.de/10013253283

The role of pre-pandemic teleworking and e-commerce culture in the COVID-19 dispersion in Europe

Christopoulos, Konstantinos; Eleftheriou, Konstantinos; … - In: Letters in spatial and resource sciences : LSRS 15 (2022) 1, pp. 1-16

Persistent link: https://www.econbiz.de/10013190719

Endogenous regional development : perspectives, measurement and empirical investigation

Stimson, Robert J. (ed.); Stough, Roger (ed.); … - 2011

Increasingly, endogenous factors and processes are being emphasized as drivers in regional economic development and growth. This 15 chapter book is unique in that it commences by presenting five disciplinary takes on endogenous development from the perspectives of economics, geography,...

Persistent link: https://www.econbiz.de/10011851880

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

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