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Tax Law and the Transfer of Start-up Losses : A European Overview and Categorization

Bührle, Theresa - 2019

(2000–2018). Different aspects of the regulations are analyzed against the background of their impact on start-ups. Finally … time, the regulations became more lenient, offering start-ups more opportunities to maintain their loss carryforwards and …

Persistent link: https://www.econbiz.de/10012862046

ZEW Corporate Taxation Microsimulation Model (ZEW TaxCoMM)

Reister, Timo; Spengel, Christoph; Finke, Katharina; … - 2008

Current political discussions in Germany and other European countries illustrate the importance accorded to revenue and …

Persistent link: https://www.econbiz.de/10003793921

Impact of tax rate cut cum base broadening reforms on heterogeneous firms : learning from the German tax reform 2008

Finke, Katharina; Heckemeyer, Jost H.; Reister, Timo; … - 2010

base broadening. Its implications are thus not unique to Germany. Especially in view of the current economic crisis … heart of the academic and political debate in Germany and other countries. In this paper we present a new corporate …

Persistent link: https://www.econbiz.de/10003969889

Fiskalische Kosten einer steuerlichen Förderung von Forschung und Entwicklung in Deutschland : eine empirische Analyse verschiedener Gestaltungsoptionen

Elschner, Christina; Ernst, Christof; Spengel, Christoph - 2010

in Deutschland auf Basis eines Mikrosimulationsmodells. Die fiskalischen Kosten betragen zwischen 464 Mio. € und 5 … ; Förderung ; Deutschland …

Persistent link: https://www.econbiz.de/10003951045

ZEW Corporate Taxation Microsimulation Model (ZEW TaxCoMM)

Reister, Timo; Spengel, Christoph; Finke, Katharina; … - 2009

Current political discussions in Germany and other European countries illustrate the importance accorded to revenue and …

Persistent link: https://www.econbiz.de/10003873302

Book-tax conformity : empirical evidence from Germany

Zinn, Benedikt; Spengel, Christoph - 2012

-tax differences in Germany. For the first time, the data set enables us to evaluate the extent to which financial and tax accounting … differ in Germany in the most accurate manner. Despite the close link between financial and tax accounting in Germany, we …

Persistent link: https://www.econbiz.de/10009572450

Impact of tax rate cut cum base broadening reforms on heterogeneous firms : learning from the German tax reform 2008

Finke, Katharina; Heckemeyer, Jost H.; Reister, Timo; … - 2011 - This version: March 2011

Persistent link: https://www.econbiz.de/10009152555

Assessing the impact of introducing an ACE regime : a behavioural corporate microsimulation analysis for Germany

Finke, Katharina; Heckemeyer, Jost H.; Spengel, Christoph - 2014

ACE regime in Germany. The simulation results show that granting an ACE for corporate income tax purposes results in a …

Persistent link: https://www.econbiz.de/10010357589

The effective average tax burden in the European Union and the USA : a computer-based calculation and comparison with the model of the European tax analyzer

Jacobs, Otto H.; Spengel, Christoph - 1999

In this paper we present a computer-based model (so-called European Tax Analyzer) for the international computation and comparison of company tax burdens. The methodology follows the forward-looking concepts for the measurement of effective average tax rates (EATR) on the basis of a model-firm....

Persistent link: https://www.econbiz.de/10011443402

Effective marginal tax rates for US investors in Germany and Europe : an analysis of recent tax reforms in Germany

Spengel, Christoph - 1999

which can affect cross-border location, investment and financing decisions. Moreover, recent reform proposals in Germany are … likely to have an impact both on investment patterns and financing decisions of US multinationals in Germany. …

Persistent link: https://www.econbiz.de/10011443408