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Steuerreformen durch Tarif- oder Zeiteffekte? : eine Analyse am Beispiel der Thesaurierungsbegünstigung für Personenunternehmen
Schanz, Deborah; Schanz, Sebastian - In: Journal of business economics : JBE 78 (2008) 12, pp. 1231-1250
Persistent link: https://www.econbiz.de/10003784492
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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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Tax reforms by tax rate effects or timing effects? An analysis based an the German tax privilege for retained earnings
Knirsch, Deborah; Schanz, Sebastian - In: Journal of business economics : JBE 78 (2008) 12, pp. 1231-1250
Persistent link: https://www.econbiz.de/10008152436
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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
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Tax reforms by tax rate effects or timing effects? An analysis based an the German tax privilege for retained earnings
Knirsch, Deborah; Schanz, Sebastian - In: Journal of business economics : JBE 78 (2008) 12, pp. 1231-1251
Persistent link: https://www.econbiz.de/10008344955