Similar Search Results

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

Generationen- oder Parteienkonflikt? : Eine empirische Analyse der deutschen Hochschulausgaben

Oberndorfer, Ulrich (contributor); … - 2006

In diesem Beitrag wird auf der Basis von Paneldaten für die westdeutschen Bundesländer untersucht, ob und in welchem Maße der demographische Wandel sowie die unterschiedlichen politischen Parteienkonstellationen die Hochschulausgaben auf Länderebene beeinflussen. Wir finden empirische...

Persistent link: https://www.econbiz.de/10003359643

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

Does interdisciplinarity lead to higher employment growth of academic spinoffs?

Müller, Bettina - 2009

successful than single entrepreneurs? These questions are analysed using data on academic spinoffs in Germany. Firm success is …

Persistent link: https://www.econbiz.de/10003919042

Open source, ICT infrastructure and firm performance

Cerquera, Daniel; Müller, Bettina - 2009

This paper empirically studies the impact of the adoption of open source software (OSS) on firms' labor productivity and innovative behavior. Using a representative sample of German firms, the results show that the adoption of OSS operating systems for servers and general OSS applications has no...

Persistent link: https://www.econbiz.de/10003931977

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