history, and describes principles of tax administration and the construction of schedules. Tax shifting, optimal taxation … theory, and questions of tax justice are considered in depth. The book also contains a theory of business taxation and an … elaborate treatment of international taxation …

history, and describes principles of tax administration and the construction of schedules. Tax shifting, optimal taxation … theory, and questions of tax justice are considered in depth. The book also contains a theory of business taxation and an … elaborate treatment of international taxation …

This paper investigates the impact of an Allowance for Corporate Equity (ACE) on the expected tax revenues and on the … ACE. This yields to a strong impact on the financial structure of multicorpo-rate enterprises although there is only a … moderate decline in tax revenues. Focusing profit shifting via transfer prices, the ACE has no positive effect. Only a cut of …

This paper investigates the impact of an Allowance for Corporate Equity (ACE) on the expected tax revenues and on the … ACE. This yields to a strong impact on the financial structure of multicorpo-rate enterprises although there is only a … moderate decline in tax revenues. Focusing profit shifting via transfer prices, the ACE has no positive effect. Only a cut of …

firms since these are effectively subject to double taxation following the introduction of a withholding tax on dividends …