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Vorschlag der Regierungskoalition zur Neuregelung der Erbschaftsteuer auf dem Prüfstand
Spengel, Christoph; Bräutigam, Rainer; Evers, Maria … - Zentrum für Europäische Wirtschaftsforschung - 2016
Persistent link: https://www.econbiz.de/10011502458
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Die Folgen von Substanzsteuern für Familienunternehmen, Staat und Gesellschaft
Spengel, Christoph; Evers, Lisa; Evers, Maria Theresia; … - 2013
Persistent link: https://www.econbiz.de/10010511687
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SME taxation in Europe : an empirical study of applied corporate income taxation for SMEs compared to large enterprises ; CIP Programme 186/PP/ENT/CIP/12/F/S01C24
Spengel, Christoph, P.; Hausemer, S. Bergner; … - 2015
This report analyses tax incentives for SMEs in 20 EU countries and five non-EU countries between 2009-2013. Its findings and recommendations are based on a review of tax codes, modelling of tax burdens using two different models, a descriptive analysis of company financial ratios, and the...
Persistent link: https://www.econbiz.de/10011313225
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Glossary
Spengel, Christoph, P.; Hausemer, S. Bergner; … - 2015
Persistent link: https://www.econbiz.de/10011313765
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SME taxation in Europe
Spengel, Christoph, P.; Hausemer, S. Bergner; … - 2015
Persistent link: https://www.econbiz.de/10011313771
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Stellungnahme zum Steuersenkungsgesetz
Jacobs, Otto H.; Spengel, Christoph; Gutekunst, Gerd; … - 2000
Persistent link: https://www.econbiz.de/10010502298
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Company taxation in the new EU member states : survey of the tax regimes and effective tax burdens for multinational investors
Jacobs, Otto H.; Spengel, Christoph; Finkenzeller, Martin; … - 2004 - 2. ed.
Persistent link: https://www.econbiz.de/10010503147
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Company taxation in the new EU member states : survey of the tax regimes and effective tax burdens for multinational investors
Jacobs, Otto H.; Spengel, Christoph; Finkenzeller, Martin; … - 2003
Persistent link: https://www.econbiz.de/10010503150
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Wiedereinführung der Vermögensteuer schadet dem Standort Deutschland
Gutekunst, Gerd; Schwager, Robert; Spengel, Christoph - 2002
Persistent link: https://www.econbiz.de/10010503158
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International taxation of expatriates : [survey of 20 tax and social security regimes and analysis of effective tax burdens on international assignments] ; executive summary
Jacobs, Otto H.; Endres, Dieter; Spengel, Christoph; … - 2005
Persistent link: https://www.econbiz.de/10010503701