Similar Search Results

Einkommensteuer- und Körperschaftsteuergesetz : Kommentar

Raupach, Arndt; Herrmann, Carl; Heuer, Gerhard; Mrozek, … - 1979 - [20. Aufl. -]

Persistent link: https://www.econbiz.de/10000342860

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

The role of the corporate income tax as an automatic stabilizer

Büttner, Thiess; Fuest, Clemens - 2009

This paper analyses the effectiveness of the corporate income tax as an automatic stabilizer. It employs a unique firm-level dataset of German manufacturers combining financial statements with firm-specific information about credit market restrictions. The results show that approximately 20 per...

Persistent link: https://www.econbiz.de/10003887453

Reformoptionen der Familienbesteuerung : Aufkommens-, Verteilungs- und Arbeitsangebotseffekte

Bergs, Christian; Fuest, Clemens; Peichl, Andreas; … - In: Review of economics 58 (2007) 1, pp. 1-27

Persistent link: https://www.econbiz.de/10003489164

Gutachten zur Einführung einer Ertragsteuerbegünstigung der Eigenkapitalbildung mittelständischer Unternehmen

Fuest, Clemens; Mitschke, Joachim - 2007 - 1. Aufl.

Persistent link: https://www.econbiz.de/10003408719

Internationalization and business tax revenue : evidence from Germany

Becker, Johannes; Fuest, Clemens - In: International tax and public finance 17 (2010) 2, pp. 174-192

Persistent link: https://www.econbiz.de/10003989845

Das Familienrealsplitting als Reformoption der Familienbesteuerung

Bergs, Christian; Fuest, Clemens; Peichl, Andreas; … - In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 86 (2006) 10, pp. 639-644

Persistent link: https://www.econbiz.de/10003382860

How would the introduction of the EU-wide formula apportionment affect the distribution and size of the corporate tax base? : an analysis based on German multinationals

Fuest, Clemens; Hemmelgarn, Thomas; Ramb, Fred - In: International tax and public finance 14 (2007) 5, pp. 605-626

Persistent link: https://www.econbiz.de/10003559448

Einkommensteuer- und Körperschaftsteuergesetz : Kommentar

Herrmann, Carl; Heuer, Gerhard; Raupach, Arndt; Mrozek, … - 2011 - [Neuausg.]

Persistent link: https://www.econbiz.de/10009242413

The role of the corporate income tax as an automatic stabilizer

Büttner, Thiess; Fuest, Clemens - In: International tax and public finance 17 (2010) 6, pp. 686-698

Persistent link: https://www.econbiz.de/10009247726