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Investment timing effects of wealth taxes under uncertainty and irreversibility
Niemann, Rainer; Sureth, Caren - In: Journal of business economics : JBE 89 (2019) 4, pp. 385-415
Persistent link: https://www.econbiz.de/10012007909
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Investitionswirkungen steuerlicher Verlustvorträge : wie schädlich ist die Mindestbesteuerung?
Niemann, Rainer - In: Journal of business economics : JBE 74 (2004) 4, pp. 359-384
Persistent link: https://www.econbiz.de/10002012000
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Income determination for corporate tax purposes using IFRS as a starting point : evidence for listed companies within Austria, Germany, and The Netherlands
Kager, Rebekka; Niemann, Rainer - In: Journal of business economics : JBE 83 (2013) 5, pp. 437-470
Persistent link: https://www.econbiz.de/10009749969
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Auswirkungen der deutschen Unternehmensteuerreform 2008 und der österreichischen Gruppenbesteuerung auf den grenzüberschreitenden Unternehmenserwerb
Bauer, André; Niemann, Rainer; Schanz, Deborah - In: Journal of business economics : JBE 79 (2009) 12, pp. 1387-1411
Persistent link: https://www.econbiz.de/10003912638
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Income determination for corporate tax purposes using IFRS as a starting point: evidence for listed companies within Austria, Germany, and The Netherlands
Kager, Rebekka; Niemann, Rainer - In: Journal of business economics : JBE 83 (2013) 5, pp. 437-470
Persistent link: https://www.econbiz.de/10010119734
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Praxis . Forschung - Investitionswirkungen steuerilcher Verlustvorträge -- Wie schädlich ist die Mindestbesteuerung?
Niemann, Rainer - In: Journal of business economics : JBE 74 (2004) 4, pp. 359-384
Persistent link: https://www.econbiz.de/10007028342
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Impacts of the German Tax Reform Act 2008 and the Austrian group taxation on cross-border acquisitions of corporations
Bauer, André; Niemann, Rainer; Schanz, Deborah; … - In: Journal of business economics : JBE 79 (2009) 12, pp. 1387-1412
Persistent link: https://www.econbiz.de/10008340017