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A taxing journey : tax adoptions and interstate migration in the early 20th century

Smutny, Stefan; Wandschneider, Kirsten - 2024

between 1900 and 1930. Exploiting the sequential introduction of personal and corporate state income taxes, we analyze matched … introduction indicator. Our findings indicate that the implementation of personal state income taxes lead to an 8.7% increase in … internal migration. The adoption of corporate state income taxes is associated with a larger overall rise in internal migration …

Persistent link: https://www.econbiz.de/10014443981

Schwarmökonomie und Crowdfunding : Webbasierte Finanzierungssysteme im Rahmen realwirtschaftlicher Bedingungen

Sixt, Elfriede - 2014

Der Wandel zur Mitmachgesellschaft -- Nutzung der Schwarmintelligenz -- Spezifika neuer Geschäftsmodelle im Web 2.0 -- Arten des Crowdfunding und hybride Modelle -- Rechtliche Lage der Crowdfunding-Plattformen -- Crowdfunding und Steuern -- Schwachstellen des Crowdfundings -- Crowdfunding in...

Persistent link: https://www.econbiz.de/10014018123

Innovationen und asymmetrische Besteuerung : Theoretische Analyse und empirische Untersuchung der Zusammenhänge in Europa

Lüken, Jan - 2016

Innovationen und Entrepreneurship -- Innovationen und Steuersysteme -- Rahmenbedingungen der Steuerpolitik in der EU -- Steuern, Innovationen, Entrepreneurship und Wachstum -- Empirische Analyse der Innovationsaktivität in Europa.

Persistent link: https://www.econbiz.de/10014019741

Besteuerung europäischer Konzerne : Eine Analyse alternativer Modelle der Konzernbesteuerung

Sauerland, Carsten (contributor) - 2007

Problemstellung, Zielsetzung und Aufbau der Arbeit -- Modelle der internationalen Konzernbesteuerung -- Konzernbesteuerung innerhalb des Binnenmarkts -- Konzernbesteuerung im Verhältnis zu Drittstaaten -- Zusammenfassung der Ergebnisse und Ausblick.

Persistent link: https://www.econbiz.de/10013516738

A Common Tax Base for Multinational Enterprises in the European Union

Wendt, Carsten (contributor) - 2009

Company taxation is an important element for the establishment and the completion of the Internal Market. Against this background, the European Commission recommends the harmonisation of the tax base in the European Union. Carsten Wendt analyses the necessity, the concept as well as potential...

Persistent link: https://www.econbiz.de/10013521164

Taxation of European Companies at the Time of Establishment and Restructuring : Issues and Options for Reform with Regard to the Status Quo and the Proposals at the Level of the Eu...

Malke, Christiane - 2010

Relevance of the European Company in practice -- Taxation of European Companies during the time of restructuring in an ideal environment -- Taxation of European Companies during the time of restructuring in the current environment -- Taxation of European Companies during the time of...

Persistent link: https://www.econbiz.de/10013521346

Tax Guide 2001–2002

Sinclair, Walter - 2001

the Finance Act 2001 and contains full coverage of taxes, recent changes and the main implications of taxes. A bestseller …

Persistent link: https://www.econbiz.de/10012054033

Tax Guide 2008–2009

Sinclair, Walter; Lipkin, Barry - 2008 - 37th Annual Edition

The 37th annual edition of the leading guide to taxation in Britain. This practical and user-friendly guide is a bestseller with students, professionals, accountants and private individuals, explaining in simple terms how the UK tax system works and how best to minimise tax liabilities

Persistent link: https://www.econbiz.de/10012054175

Taxes and Exchange Rates in the EU

Lorié, John - 2006

This book looks at concerns in the EU about differences in company tax rates, exchange rate changes, and inflation differentials, building an analytical model which includes the finance decision of firms, particularly those decisions which have a strong tax component

Persistent link: https://www.econbiz.de/10012054239

Tax Guide 2013–2014

Sinclair, Walter; Lipkin, Barry - 2013

The 42nd annual edition of the leading guide to taxation in Britain. This practical and user-friendly guide is a bestseller with students, professionals, accountants and private individuals, explaining in simple terms how the UK tax system works and how best to minimise tax liabilities

Persistent link: https://www.econbiz.de/10012054331