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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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Die Evolution der bundesdeutschen Forschungs- und Technologiepolitik : Rückblick und Bestandsaufnahme
Fier, Andreas - 2001
We consider the development of German federal research and technology (R&T) policies since the 1960s and sketch the evolution of today's highly differentiated and complex set of policy instruments. Advances from economic theory and empirical results are reflected in this evolution, but have not...
Persistent link: https://www.econbiz.de/10014461006
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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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Enclosure, capitalist agriculture and the growth in corn yields in early modern England
Allen, Robert C. - 1986
Persistent link: https://www.econbiz.de/10003467420