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Measuring the Impact of Taxation on Investment and Financing Decisions
Schreiber, Ulrich - 2002
Effective tax rates are a useful tool for policy makers as well as for business managers who might demand condensed but sophisticated information on investment tax burdens. Our paper discusses the measurement of the effective tax rate on profitable investment, i.e., investment that generates an...
Persistent link: https://www.econbiz.de/10012741104
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Measuring The Impact Of Taxation On Investment And Financing Decisions
Schreiber, Ulrich; Spengel, Christoph; Lammersen, Lothar - In: Schmalenbach Business Review (sbr) 54 (2002) 1, pp. 2-23
Effective tax rates are a useful tool for policy makers as well as for business managers who might demand condensed but sophisticated information on investment tax burdens. Our paper discusses the measurement of the effective tax rate on profitable investment, i.e., investment that generates an...
Persistent link: https://www.econbiz.de/10005736942
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Deutschland ist kein Niedrigsteuerland - eine Replik auf den Beitrag von Hettich und Schmidt und ein Beitrag zur (Er-)Klaerung der Methoden zur Messung der Unternehmenssteuerbelast...
Gutekunst, Gerd; Hermann, Rico A.; Lammersen, Lothar - In: Perspektiven der Wirtschaftspolitik : eine Zeitschrift … 4 (2003) 1, pp. 123-136
Persistent link: https://www.econbiz.de/10007462783
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Besteuerung deutscher Kapitalgesellschaften im internationalen Vergleich
Jacobs, Otto H.; Spengel, Christoph - In: Die Betriebswirtschaft : DBW 55 (1995) 4, pp. 431-452
Persistent link: https://www.econbiz.de/10007332919
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Betriebswirtschaft - Steuerreform 1999-2000-2002: Auswirkungen auf die Unternehmensbesteuerung im nationalen und internationalen Vergleich
Jacobs, Otto H.; Spengel, Christoph; Wünsche, Alexander - In: Der Betrieb : Betriebswirtschaft, Steuerrecht, … 52 (1999) 2, pp. 57-62
Persistent link: https://www.econbiz.de/10007345157
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Aspekte der Unternehmensbesteuerung in Europa
Jacobs, Otto H.; Spengel, Christoph; Fischer, Lutz - In: FinanzArchiv : public finance analysis 54 (1997) 1, pp. 142-145
Persistent link: https://www.econbiz.de/10006735691
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Measurement and Development of the Effective Tax Burden of Companies - An Overview and International Comparison
Jacobs, Otto H.; Spengel, Christoph - In: Intertax : international tax review 28 (2000) 10, pp. 334-351
Persistent link: https://www.econbiz.de/10007241777
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EU Company Taxation in Case of a Common Tax Base: A Computer-based Calculation and Comparison Using the Enhanced Model of the European Tax Analyser
Jacobs, Otto H.; Spengel, Christoph; Stetter, Thorsten; … - In: Intertax : international tax review 33 (2005) 10, pp. 414-428
Persistent link: https://www.econbiz.de/10007227216
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ICT and Profit Allocation within Multinational Groups
Jacobs, Otto H.; Spengel, Christoph; Schäfer, Anne - In: Intertax : international tax review 32 (2004) 6-7, pp. 268-282
Persistent link: https://www.econbiz.de/10007229741