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The effective tax burden of companies and on highly skilled manpower : tax policy strategies in a globalized economy

Elschner, Christina; Lammersen, Lothar; Overesch, Michael; … - 2005

Company taxes and taxes on highly skilled labour both influence the attractiveness of a particular region as a location …

Persistent link: https://www.econbiz.de/10002821875

Extending taxation of interest and royalty income at source : an option to limit base erosion and profit shifting?

Finke, Katharina; Fuest, Clemens; Nusser, Hannah; … - 2014

, introducing an inverted tax credit system, levying withholding taxes on all interest and royalty payments and levying withholding … taxes as an anti-avoidance regulation. We calculate the tax revenue effects of introducing a minimum withholding tax on … would increase tax revenue in particular in high-tax countries. Revenue redistribution would only arise if withholding taxes …

Persistent link: https://www.econbiz.de/10010416288

The development of corporate tax structures in the European Union from 1998 to 2015 - qualitative and quantitative analysis

Bräutigam, Rainer; Spengel, Christoph; Stutzenberger, … - 2017 - This version: August 2017

Ongoing tax reform processes, competitive pressures and the consequences of the financial and sovereign debt crisis have considerably shaped the tax systems of the Member States of the European Union in the last two decades. Our paper combines a qualitative and quantitative analysis of the...

Persistent link: https://www.econbiz.de/10011720019

The use of SME tax incentives in the European Union

Bergner, Sören; Bräutigam, Rainer; Evers, Maria Theresia - 2017

This paper discusses the impact and the appropriateness of tax incentives for small and medium-sized enterprises (SMEs) in the European Union. First, we provide a survey of implemented tax incentives specifically targeted at SMEs in the 28 EU Member States. Building hereon, we measure the impact...

Persistent link: https://www.econbiz.de/10011591958

Konzernsteuerquote und Investitionsverhalten

Becker, Johannes (contributor); Fuest, Clemens (contributor) - 2005

Persistent link: https://www.econbiz.de/10002821919

Taxation and capital structure choice : evidence from a panel of German multinationals

Büttner, Thiess; Overesch, Michael; Schreiber, Ulrich; … - 2006

This paper analyzes the impact of taxes and lending conditions on the financial structure of multinationals’ foreign … from 1996 until 2003. In accordance with the theoretical predictions, the effect of local taxes on leverage is positive for …

Persistent link: https://www.econbiz.de/10003380554

Efficient revenue sharing and upper level governments : theory and application to Germany

Büttner, Thiess (contributor); … - 2006

Recent literature has emphasized that redistributive grant systems may tend to internalize fiscal externalities arising from tax competition. This paper further explores the conditions under which local grant systems enforced by the state government will enhance efficiency. A system of...

Persistent link: https://www.econbiz.de/10003301132

EU company taxation in case of a common tax base : a computer-cased calcualtion and comparison using the enhanced model of the European tax analyzer

Jacobs, Otto H.; Spengel, Christoph; Stetter, Thorsten; … - 2005

Within the EU the relation between financial and tax accounting will be significantly influenced by the regulation adopted in June 2002 that obliges all listed companies to prepare their consolidated accounts according to International Accounting Standards / International Financial Reporting...

Persistent link: https://www.econbiz.de/10002905889

IAS/IFRS in Belgium : quantitative analysis of the impact on the tax burden of companies

Haverals, Jacqueline (contributor) - 2005

The adoption of IAS/IFRS in the European Union is part of the European Commission’s global tax policy whose aim is to establish a coordinated corporate tax base. The paper examines the impact of an IAS/IFRS- based tax accounting on the effective tax burden of Belgian companies for eleven...

Persistent link: https://www.econbiz.de/10002905902

Costs, preferences, and institutions : an empirical analysis of the determinants of government decentralization

Stegarescu, Dan (contributor) - 2005

This paper examines the factors determining vertical government structures. An empirical analysis for a panel of OECD countries indicates that apart from preferences, economies of scale, and other factors, institutions explain cross-national differences in the degree of fiscal decentralization....

Persistent link: https://www.econbiz.de/10002905940