Narrow search
Showing 1 - 10 of 937
Cover Image
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 affiliates. The empirical analysis employs a large panel of affiliates of German multinationals in 26 countries in the period from 1996 until 2003. In accordance with the...
Persistent link: https://www.econbiz.de/10003380554
Cover Image
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/10011440930
Cover Image
Effektive Steuerbelastungen bei Vorliegen ökonomischer Renten
Schreiber, Ulrich; Spengel, Christoph; Lammersen, Lothar - 2001
Die Messung der effektiven Steuerbelastung rentabler Investitionen ist mit zahlreichen methodischen Problemen verbunden. Diese lassen sich zum Teil mit einem auf Devereux und Griffith zurückgehenden Modell überwinden. Basierend auf ihrem Ansatz wird eine Maßgröße für die effektive...
Persistent link: https://www.econbiz.de/10011446142
Cover Image
Does accounting for taxes on income provide information about tax planning performance? : Evidence from German multinationals
Overesch, Michael (contributor);  … - 2006
This paper investigates the quality of information on tax planning performance which is provided by financial accounting based on IAS 12 (Income taxes). A simple theoretical investment model is used to show that reported tax expenses can be misleading as an indicator of tax planning performance,...
Persistent link: https://www.econbiz.de/10003394078
Cover Image
German inbound investment, corporate tax planning, and thin-capitalization rules : a difference-in-differences approach
Overesch, Michael (contributor); Wamser, Georg (contributor) - 2006
This paper investigates tax planning behavior by means of inter-company finance and the effectiveness of fighting back via thin-capitalization rules. A simple theoretical model, which considers the financing decision of a multinational company, is used to obtain empirical implications. The...
Persistent link: https://www.econbiz.de/10003394088
Cover Image
Effective marginal tax rates for US investors in Germany and Europe : an analysis of recent tax reforms in Germany
Spengel, Christoph - 1999
In this paper the impact of the corporate tax systems of the 15 EU-member states on the investment and the financing decision of an US multinational corporation is analysed. The calculation of the resulting effective marginal tax rates (EMTR) closely follow the model of King and Fullerton. There...
Persistent link: https://www.econbiz.de/10011443408
Cover Image
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 for investment. We measure the effective tax burden on capital investment and on highly qualified labour in 33 locations across Europe and the United States. We then correlate...
Persistent link: https://www.econbiz.de/10002821875
Cover Image
Don’t tax me? : Determinants of individual attitudes toward progressive taxation
Heinemann, Friedrich; Hennighausen, Tanja - 2010
This contribution empirically analyses the individual determinants of tax rate preferences. For that purpose we make use of the representative German General Social Survey (ALLBUS) that offers data on the individual attitudes toward progressive, proportional, and regressive taxation. Our...
Persistent link: https://www.econbiz.de/10003951035
Cover Image
Tax compliance under tax regime changes
Heinemann, Friedrich; Kocher, Martin - 2010
In this paper we focus on the compliance effects of tax regime changes. According to the economic model of tax evasion …, a tax reform should affect compliance through its impact on tax rates and incentives. Our findings demonstrate the … after the reform. Second, a reform from a proportionate to a progressive system decreases compliance compared to a switch in …
Persistent link: https://www.econbiz.de/10003951067
Cover Image
Bilanzielle und steuerliche Behandlung von hybriden Finanzinstrumenten : eine Übersicht
Schröder, Michael; Gans, Julia; Shekemova, Natalia - 2008
Im Zusammenhang mit den neuen "Basel-II"-Regelungen, die die Kreditvergabe an Unternehmen verändern, wächst das … Interesse besonders kleiner und mittlerer Unternehmen an hybriden Finanzierungsinstrumenten. Diese Finanzierungsform wird auch …
Persistent link: https://www.econbiz.de/10003810459