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Die Besteuerung multinationaler Unternehmen
Haufler, Andreas - 2006
the taxation of multinational firms: (i) the spread of tax measures that provide discriminatory tax relief to … analyses, we briefly survey some of the empirical evidence on both the general development of corporate taxation in Europe and …
Persistent link: https://www.econbiz.de/10010427464
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Die Besteuerung multinationaler Unternehmen
Haufler, Andreas - 2006 - Überarbeitete Fassung, Juni 2006
the taxation of multinational firms: (i) the spread of tax measures that provide discriminatory tax relief to … analyses, we briefly survey some of the empirical evidence on both the general development of corporate taxation in Europe and …
Persistent link: https://www.econbiz.de/10003368133
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Die Besteuerung multinationaler Unternehmen
Haufler, Andreas - Volkswirtschaftliche Fakultät, … - 2006
the taxation of multinational firms: (i) the spread of tax measures that provide discriminatory tax relief to … analyses, we briefly survey some of the empirical evidence on both the general development of corporate taxation in Europe and …
Persistent link: https://www.econbiz.de/10005121205
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On the optimal tax policy mix when consumers and firms are imperfectly mobile
Genser, Bernd; Haufler, Andreas - 1997
An optimal taxation approach is employed to discuss the interaction between factor and commodity taxes for a small open … by an appropriate combination of wage and (cash-flow) profit taxation. Second, with mobility costs for firms the optimal …
Persistent link: https://www.econbiz.de/10010398100
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On the optimal tax policy mix when consumers and firms are imperfectly mobile
Genser, Bernd; Haufler, Andreas - 1997
An optimal taxation approach is employed to discuss the interaction between factor and commodity taxes for a small open … by an appropriate combination of wage and (cash-flow) profit taxation. Second, with mobility costs for firms the optimal …
Persistent link: https://www.econbiz.de/10009623406
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On the optimal tax policy mix when consumers and firms are imperfectly mobile
Genser, Bernd; Haufler, Andreas - Fachbereich Wirtschaftswissenschaften, Universität Konstanz - 1997
An optimal taxation approach is employed to discuss the interaction between factor and commodity taxes for a small open … by an appropriate combination of wage and (cash-flow) profit taxation. Second, with mobility costs for firms the optimal …
Persistent link: https://www.econbiz.de/10010986222
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Taxation in a global economy
Haufler, Andreas - 2001 - 1. publ.
Persistent link: https://www.econbiz.de/10001589961
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Merger Policy and Tax Competition
Haufler, Andreas; Schulte, Christian - 2007
In many situations governments have sector-specific tax and regulation poli- cies at their disposal to in°uence the market outcome after a national or an international merger has taken place. In this paper we study the implications for merger policy when countries non-cooperatively deploy...
Persistent link: https://www.econbiz.de/10010294661
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Merger policy and tax competition
Haufler, Andreas; Schulte, Christian - 2007
In many situations governments have sector-specific tax and regulation policies at their disposal to influence the market outcome after a national or an international merger has taken place. In this paper we study the implications for merger policy when countries non-cooperatively deploy...
Persistent link: https://www.econbiz.de/10010264257
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Incentives, Globalization, and Redistribution
Haufler, Andreas; Perroni, Carlo - 2020
progressive income taxes becomes less precisely targeted. Taxation reduces after-tax income inequality but undermines incentive … and make contract choices more responsive to changes in the level of taxation, resulting in a lower optimum income tax …
Persistent link: https://www.econbiz.de/10012269520