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In dieser Studie setzt sich der Kronberger Kreis kritisch mit der Frage auseinander, inwieweit die Erbschaftsteuer auf eine regelkonforme Gesetzesgrundlage aufbaut und welche Änderungen vorgenommen werden könnten, diese Grundlage effizienter und fairer zu gestalten.Gesamtwirtschaftlich...
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effects on investment in Germany are ambiguous: While some firms substitute between investment locations, others expand in … US intend to expand US investment in response to the reform, in particular large firms and manufacturing companies. The … negative impact on tax revenues and investment in countries with close economic ties to the US. …
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, Institutions and Culture -- Determinants of Entrepreneurship in France -- Determinants of Entrepreneurship in the Netherlands …Understanding Entrepreneurship Across Countries and Over Time -- An Eclectic Theory of Entrepreneurship: Policies … -- Determinants of Entrepreneurship in Germany -- Determinants of Entrepreneurship in The United States of America. …
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deductions have a large impact on the effective tax rates for marginal and inframarginal investment projects. We conclude that …
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deductions have a large impact on the effective tax rates for marginal and inframarginal investment projects. We conclude that …
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