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A proposal for the efficient taxation of all business income in the EU

Jarass, Lorenz; Obermair, Gustav M. - In: Intereconomics 41 (2006) 3, pp. 151-158

Persistent link: https://www.econbiz.de/10010272114

Tax on earnings before interest and taxes instead of profit - fair, simple and competitive : a conceivable initiative of EU Member States for a common consolidated corporate tax ba...

Jarass, Lorenz J.; Obermair, Gustav M. - In: EC tax review 17 (2008) 3, pp. 111-117

Persistent link: https://www.econbiz.de/10003759148

A proposal for the efficient taxation of all business income in the EU

Jarass, Lorenz J.; Obermair, Gustav M. - In: Intereconomics : review of European economic policy 41 (2006) 3, pp. 151-158

Persistent link: https://www.econbiz.de/10003333780

Earnings before interest (EBIT) instead of profits as a tax base? : full compensation for the use of capital as a tax base for enterprises ; a possible initiative for the member st...

Jarass, Lorenz J.; Obermair, Gustav M. - In: European taxation : official journal of the … 47 (2007) 1, pp. 38-46

Persistent link: https://www.econbiz.de/10003417993

Improved allocation through environmental taxes? Theory and reality : the example of Germany

Obermair, Gustav M.; Jarass, Lorenz J. - In: Social costs and public action in modern capitalism : …, (pp. 126-135). 2006

Persistent link: https://www.econbiz.de/10003614423

Efficient grid extension for strongly fluctuating energy sources

Jarass, Lorenz J.; Obermair, Gustav M. - In: Zeitschrift für Energiewirtschaft : ZfE 34 (2010) 3, pp. 223-233

Persistent link: https://www.econbiz.de/10008661172

Taxation Systems in Estonia, Poland, Hungary, the Czech Republic and Slovenia

Jarass, Lorenz; Obermair, Gustav M. - General Directorate Taxation and Custom Union, European … - 2000

The aim of this study is to investigate the structure of the tax system for the accession states Estonia, Poland, Hungary, the Czech Republic and Slovenia in this same format. This involves: Identification of appropriate data sources and description of the available data, Drawing up an inventory...

Persistent link: https://www.econbiz.de/10004987408

Comparative evaluation of nuclear power in developing countries

Obermair, Gustav M. - In: Electricity, (pp. 99-109). 1990

Persistent link: https://www.econbiz.de/10001287819

The impact of rising oil prices on oil-importing developing countries and the scope for adjustment

Hoffmann, Lutz - In: Weltwirtschaftliches Archiv : Zeitschrift des Instituts … 119 (1983) 2, pp. 297-316

Persistent link: https://www.econbiz.de/10015096232