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Corporations and taxation : a largely private matter?
Brown, Robert D.; Mintz, Jack M.; Wilson, Thomas A. - In: Concentrated corporate ownership, (pp. 105-134). 2000
Persistent link: https://www.econbiz.de/10001529480
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Investitions- und Finanzierungsentscheidungen in Personenunternehmen nach der Unternehmensteuerreform 2008
Beckmann, Ute; Schanz, Sebastian - 2009
Germany after the German Tax Reform Act 2008. For this purpose self-financing, equity financing, debt financing and partner … nach der Unternehmensteuerreform 2008. Als Finanzierungsalternativen werden dabei Selbstfinanzierung … ; Gesellschafterfremdfinanzierung ; Investitionsentscheidungen ; Personenunternehmen ; Unternehmensteuerreform 2008 ; Selbstfinanzierung …
Persistent link: https://www.econbiz.de/10003872928
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Corporations' choice of tax regime when transition costs are small and income shifting potential is large
Alstadsæter, Annette (contributor);  … - 2008
The literature provides ambiguous results on the effect of taxes on businesses’ choice of organizational form, partly due to a lack of good firm-level data. Our micro data covers the full population of non-financial Norwegian corporations over ten years. During this period, the dual income tax...
Persistent link: https://www.econbiz.de/10003751087
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Gimme shelter? : Closely held corporations since tax reform
Plesko, George A. - In: National tax journal 48 (1995) 3, pp. 409-416
Persistent link: https://www.econbiz.de/10001191332
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Germany's company tax reform act of 2008
Homburg, Stefan - In: FinanzArchiv : European journal of public finance 63 (2007) 4, pp. 591-612
Persistent link: https://www.econbiz.de/10003636445
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The corporate tax reform of 2008 : Germany's answer to globalization - or just patchwork?
Baretti, Christian; Radulescu, Doina; Stimmelmayr, Michael - In: CESifo DICE report : journal for institutional comparisons 6 (2008) 3, pp. 50-59
Persistent link: https://www.econbiz.de/10003770663
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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; … - 2010
The German corporate tax reform of 2008 has brought about important cuts in corporate tax rates, which were at the same … 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
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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; … - 2010
Persistent link: https://www.econbiz.de/10003979900
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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 - This version: March 2011
The German corporate tax reform of 2008 has brought about important cuts in corporate tax rates, which were at the same … 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/10009152555
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Impact of tax-rate cut cum base-broadening reforms on heterogeneous firms : learning from the German tax reform of 2008
Finke, Katharina; Heckemeyer, Jost H.; Reister, Timo; … - In: FinanzArchiv : European journal of public finance 69 (2013) 1, pp. 72-114
Persistent link: https://www.econbiz.de/10015099577