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Wettbewerb der Steuersysteme in Europa : eine vergleichende Analyse am Beispiel der Region Oberrheingraben unter Einbeziehung aktueller Reformvorschläge
Eckerle, Tobias H. - 1997
Oberrheingraben und die dahinter stehenden Steuersysteme Deutschlands, Frankreichs und der Schweiz zu untersuchen und zu überprüfen … Schweiz durchweg am geringsten ist. Betrachtet man die Steuerbelastung auf Unternehmensebene, so werden deutsche … schweizerischen auszugleichen. Dagegen wäre mit Umsetzung der Vorschläge zur Großen Steuerreform 1999 in Deutschland eine derartige …
Persistent link: https://www.econbiz.de/10013428117
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The effective average tax burden in the European Union and the USA : a computer-based calculation and comparison with the model of the European tax analyzer
Jacobs, Otto H.; Spengel, Christoph - 1999
In this paper we present a computer-based model (so-called European Tax Analyzer) for the international computation and comparison of company tax burdens. The methodology follows the forward-looking concepts for the measurement of effective average tax rates (EATR) on the basis of a model-firm....
Persistent link: https://www.econbiz.de/10013428279
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Effective marginal tax rates for US investors in Germany and Europe : an analysis of recent tax reforms in Germany
Spengel, Christoph - 1999
In this paper the impact of the corporate tax systems of the 15 EU-member states on the investment and the financing decision of an US multinational corporation is analysed. The calculation of the resulting effective marginal tax rates (EMTR) closely follow the model of King and Fullerton. There...
Persistent link: https://www.econbiz.de/10013428280
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Die Phasen einer Wachstumswelle : zur langfristigen wirtschaftl. Entwicklung d. Nachkriegszeit in d. USA, d. Bundesrepublik Deutschland u. d. Schweiz
Höltschi, René; Rockstroh, Christian - 1988
Persistent link: https://www.econbiz.de/10000743734
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Socially responsible investments in Germany, Switzerland and the United States : an analysis of investment funds and indices
Schröder, Michael - 2003
Persistent link: https://www.econbiz.de/10013428544
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Who bears the burden of energy taxes?
DeWitt, Diane E.; Dowlatabadi, Hadi; Kopp, Raymond John - 1991
Persistent link: https://www.econbiz.de/10000957872
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Uneven treatment of family life? : horizontal equity in the U.S. tax and transfer system
Bönke, Timm; Eichfelder, Sebastian; Utz, Stephen - 2012 - Version: 11th of July 2012
We analyze the distributive justice of the combined burden of income taxes, social security taxes and public transfers on employee households in the United States on the federal level and in six member states. To investigate whether the treatment of families by the aggregate tax and transfer...
Persistent link: https://www.econbiz.de/10009580845
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Unemployment and hours of work : the North Atlantic divide revisited
Pissaridēs, Christophoros A. (contributor) - 2006
Persistent link: https://www.econbiz.de/10003385168
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New economy accounting : why are broad-based stock options plans so attractive?
Hess, Dieter - 2000
Several studies indicate that stock option plans are becoming more and more a substantial part of compensation schemes in U.S. companies. This paper shows the tax implications and accounting rules for stock option plans. By comparison of the tax and accounting rules for different compensation...
Persistent link: https://www.econbiz.de/10013428338