Similar Search Results

Projecting potential output : methods and problems

Hauptmeier, Sebastian; Heinemann, Friedrich; Kappler, Marcus - 2009

Persistent link: https://www.econbiz.de/10009490458

Wettbewerbswirkungen der Körperschaftsteuer in Europa : Analyse und Reformvorschläge

Spengel, Christoph - In: Die Betriebswirtschaft : DBW 58 (1998) 3, pp. 348-368

Persistent link: https://www.econbiz.de/10001243520

Harmonisierung der steuerlichen Gewinnermittlung in der EU und effektive Steuerbelastung von Unternehmen in den 27 EU-Mitgliedstaaten

Spengel, Christoph; Ernst, Crhistof; Finke, Katharina - In: Die Betriebswirtschaft : DBW 70 (2010) 4, pp. 283-299

Persistent link: https://www.econbiz.de/10003992555

Effective tax burden in Europe : current situation, past developments and simulations of reforms ; with 39 tables

Jacobs, Otto H.; Spengel, Christoph - 2002

Persistent link: https://www.econbiz.de/10001648920

Besteuerung deutscher Kapitalgesellschaften im internationalen Vergleich : Bestandsaufnahme und Reformüberlegungen

Jacobs, Otto H. - In: Die Betriebswirtschaft : DBW 55 (1995) 4, pp. 431-451

Persistent link: https://www.econbiz.de/10001187063

Dual income tax : a proposal for reforming corporate and personal income tax in Germany

Wiegard, Wolfgang; Schreiber, Ulrich; Schön, Wolfgang; … - 2008

Persistent link: https://www.econbiz.de/10010208125

Characterizing true book-tax differences : evidence from linked financial and tax accounts

Zinn, Benedikt; Spengel, Christoph; Nicolay, Katharina - In: Die Betriebswirtschaft : DBW 76 (2016) 3, pp. 213-231

Persistent link: https://www.econbiz.de/10011639573

Common corporate tax base in the EU : impact on the size of tax bases and effective tax burdens

Spengel, Christoph; Oestreicher, Andreas - 2012

Persistent link: https://www.econbiz.de/10009311438

Reform options for the EU own resources system

Heinemann, Friedrich; Mohl, Philipp; Osterloh, Steffen - 2008

Persistent link: https://www.econbiz.de/10003719492

Implications of the US Tax Reform for Transatlantic FDI

Heinemann, Friedrich; Olbert, Marcel; Pfeiffer, Olena; … - In: Intereconomics 53 (2018) 2, pp. 87-93

On 22 December 2017 President Trump signed the Tax Cuts and Jobs Act. This corporate tax reform can be considered the most signifi cant amendment of the US corporate tax code since 1986. Besides the reduction of the corporate income tax rate from 35% to 21%, the Tax Cuts and Jobs Act entails...

Persistent link: https://www.econbiz.de/10011818714