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Der Beitrag untersucht den Einfluss der Unternehmensteuerreform 2008 in Deutschland auf die effektive Steuerbelastung … burden of medium-sized companies. The effective average tax burden at the corporate level in Germany is reduced by tax rate … cuts concerning the corporate income tax and the trade tax. Thus Germany becomes more attractive for international …
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Die Reform der Unternehmensbesteuerung verfolgt das Ziel, mehr Investitionen und Arbeitsplätze in Deutschland zu halten … Investitionen in Deutschland interessanter macht, während eher auf das Inland beschränkte und weniger ertragstarke Unternehmen …The reform of the German corporate income tax aims at attracting investment and jobs to Germany and wants to reduce …
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The opening up of Central and Eastern Europe has provided new investment opportunities for German investors. At the same time, importing capital from abroad can be an efficient mechanism towards increased factor accumulation for the accession states to the European Union. In this paper, we study...
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