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Corporation income tax treatment of investment and innovation activities in six countries
Collins, Eileen L.; Hammer, Richard M.; Randolph, M. B. - 1981
Persistent link: https://www.econbiz.de/10000840724
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Unternehmensbesteuerung in Deutschland : deutsch/englische Gesetzessammlung mit Anmerkungen für Auslandsinvestoren
Debatin, Helmut (contributor) - 1994
Persistent link: https://www.econbiz.de/10000876708
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New transfer pricing rules
Eigelshoven, Axel; Stember, Kathrin - In: International transfer pricing journal 15 (2008) 2, pp. 63-67
Persistent link: https://www.econbiz.de/10003715042
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Investment valuation with tax-optimized financing decisions and a tax-optimized default alternative
Hundsdoerfer, Jochen; Kruschwitz, Lutz; Lorenz, Daniela - In: Business research 1 (2008) 1, pp. 9-24
In this paper we evaluate an indivisible investment project that is carried out in a corporation under very simple premises. In particular, we discuss a one-period model with certainty, the pure domestic case and proportional tax rates. Surprisingly, the decision problem turns out to be rather...
Persistent link: https://www.econbiz.de/10003716129
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Tax loss offset restrictions - last resort for the treasury? : an empirical evaluation of tax loss offset restrictions based on micro data
Dwenger, Nadja (contributor) - 2008
Persistent link: https://www.econbiz.de/10003651008
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Effective profit taxation and the elasticity of the corporate income tax base : evidence from German corporate tax return data
Dwenger, Nadja (contributor); Steiner, Viktor (contributor) - 2008
introduction of a major corporate tax reform in Germany. Endogeneity of the effective tax rate is controlled for by an instrumental …
Persistent link: https://www.econbiz.de/10003779441
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A local income and corporation tax as an alternative to the German local business tax : an empirical analysis for selected municipalities
Maiterth, Ralf; Zwick, Markus - In: Jahrbücher für Nationalökonomie und Statistik 226 (2006) 3, pp. 285-307
Persistent link: https://www.econbiz.de/10003325291
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An alternative formulation of the Devereux-Griffith effective average tax rates for international investment
Römisch, Roman (contributor); Leibrecht, Markus (contributor) - 2006
Persistent link: https://www.econbiz.de/10003348863
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Corporate tax reform and foreign direct investment in Germany : evidence from firm-level data
Becker, Johannes; Fuest, Clemens; Hemmelgarn, Thomas - 2006
foreign-held affiliates in Germany. We do so by exploiting the very rich MiDi data base from the Deutsche Bundesbank. Although …
Persistent link: https://www.econbiz.de/10003335847
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Taxes and ex-day returns : evidence from Germany and the UK
Lasfer, Meziane - In: National tax journal 61 (2008) 4, pp. 721-742
Persistent link: https://www.econbiz.de/10003833847