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Formula apportionment : factor allocation and tax avoidance
Eichfelder, Sebastian; Hechtner, Frank; Hundsdoerfer, Jochen - 2015
This paper addresses the question of how firms react to tax incentives in a formula apportionment (FA) tax regime. Under FA, profits of all consolidated entities of a business group are summed and then allocated according to a formula based on FA factors. We hypothesize that firms may change the...
Persistent link: https://www.econbiz.de/10011401184
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Der Einfluß der Grenznähe auf die Standortwahl von Unternehmen : eine theoretische Analyse und empirische Befunde für Ostdeutschland
Engel, Dirk - 1999
This paper analyses the effects of the creation or removal of borders on firms' profits and their optimal location in an autarkic region. A firm chooses a position close to a border if a crucial degree of openness is achieved. Furthermore, the positive effect of removal of borders decreases in...
Persistent link: https://www.econbiz.de/10013428247
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Equal-pay-for-equal-work legislation in Canada
Alexander, Judith A. - 1984
Persistent link: https://www.econbiz.de/10003465749
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The royal commission on corporate concentration revisited
Baldwin, John R. - 1985
Persistent link: https://www.econbiz.de/10003479466
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The enterprise zone concept in America
Lloyd, M. G. - 1985
Persistent link: https://www.econbiz.de/10003528139
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Exhaustible resources, property rights and alternative equilibrium concepty
Eswaran, Mukesh; Lewis, Tracy - 1982
Persistent link: https://www.econbiz.de/10003528347
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An empirical estimate of imperfect loss offsetting and effective tax rates
Mintz, Jack M. - 1985
Persistent link: https://www.econbiz.de/10003528877
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Special import measures legislation: raising the deterrence level
Stegemann, Klaus - 1982 - Rev.
Persistent link: https://www.econbiz.de/10003528939
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Zugang zum Recht in Berlin : Zwischenbericht explorative Phase
Wrase, Michael; Behr, Johanna; Günther, Philipp; … - 2022
In diesem Discussion Paper wird der Zwischenbericht der Studie "Zugang zum Recht in Berlin" unter der Leitung von Prof … - aus welchen Gründen - nicht? Welche Hürden müssen beim Zugang zum Recht überwunden werden? Diese Fragestellungen werden in … erfahren, gelegt wird. Bisher gibt es im Land Berlin und in Deutschland kaum aktuelle wissenschaftliche Erkenntnisse zum (un …
Persistent link: https://www.econbiz.de/10013326947
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The Polish labour market in transition
Steiner, Viktor; Kwiatkowski, Eugeniusz - 1995
Persistent link: https://www.econbiz.de/10000543209