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Romania's development to a low-tax country: Effective corporate tax burden in Romania from 1992 to 2010 and Romania's current ranking among the eastern European member states
Spengel, Christoph; Lazar, Sebastian; Evers, Lisa; … - 2012
We trace back Romania's development to a low-tax country among the Member States of the European Union by analysing the major tax law changes in corporate taxation since 1992. We find that the significant reduction of the corporate income tax rate from 45% in 1992 to 16% since 2005 has not been...
Persistent link: https://www.econbiz.de/10010307853
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Impact of tax rate cut cum base broadening reforms on heterogeneous firms: Learning from the German tax reform 2008
Finke, Katharina; Heckemeyer, Jost Henrich; 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/10010300509
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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
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/10010304812
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Rate Cutting Tax Reforms and Corporate Tax Competition in Europe
Heinemann, Friedrich; Overesch, Michael; Rincke, Johannes - 2008
While there is a large and growing number of studies on the determinants of corporate tax rates, the literature has so far ignored the fact that the behavior of governments in setting tax rates is often best described as a discrete choice decision problem. We set up an empirical model that...
Persistent link: https://www.econbiz.de/10010298038
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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/10010298699
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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/10010299072
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Investment impact of tax loss treatment: Empirical insights from a panel of multinationals
Dreßler, Daniel; Overesch, Michael - 2010
We analyze the impact of tax loss treatment on the size and structure of multinational investments. Basically, two effects of tax loss treatment can be expected. First, firms make their investment decisions in the face of potential future losses. Then, the various types of conceivable loss...
Persistent link: https://www.econbiz.de/10010303806
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The impact of corporate taxes on investment: An explanatory empirical analysis for interested practitioners
Dreßler, Daniel - 2012
German multinationals' direct investments abroad and of foreign multinationals' investments in Germany from 1996 till 2008. A … corresponds to that of Germany. The impact of taxation on investments is negative. A ten percentage points higher corporate tax …
Persistent link: https://www.econbiz.de/10010309286
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Steueroptimale Rechtsformwahl: Personengesellschaften besser als Kapitalgesellschaften
Hermann, Rico A.; Spengel, Christoph; Jacobs, Otto H.; … - 2003
in erheblichem Ausmaß die Steuerbelastung deutscher Unternehmen. Daher hat sich auch die steuerwissenschaftliche … Unternehmen des verarbeitenden Gewerbes einen eindeutigen Belastungsvorteil für die Personengesellschaft, der insbesondere aus …
Persistent link: https://www.econbiz.de/10010297283
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Wettbewerb der Steuersysteme in Europa - eine vergleichende Analyse am Beispiel der Region Oberrheingraben unter Einbeziehung aktueller Reformvorschläge
Eckerle, Tobias H. - 1997
deutschen Steuersenkungsmaßnahmen zum 1.1.98 reichen nicht aus, um den Wettbewerbsnachteil deutscher Unternehmen gegenüber … schweizerischen auszugleichen. Dagegen wäre mit Umsetzung der Vorschläge zur ?Großen Steuerreform 1999? in Deutschland eine derartige … geringsten wäre, wodurch der Standort Deutschland erheblich an Attraktivität gewinnen würde. Die Erhöhung der Körperschaftsteuer …
Persistent link: https://www.econbiz.de/10010297562