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Implications of the US tax reform for transatlantic FDI
Heinemann, Friedrich; Olbert, Marcel; Pfeiffer, Olena; … - In: Intereconomics : review of European economic policy 53 (2018) 2, pp. 87-93
On 22 December 2017 President Trump signed the Tax Cuts and Jobs Act. This corporate tax reform can be considered the most signifi cant amendment of the US corporate tax code since 1986. Besides the reduction of the corporate income tax rate from 35% to 21%, the Tax Cuts and Jobs Act entails...
Persistent link: https://www.econbiz.de/10011818180
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EU-Osterweiterung und Finanzmärkte : gemeinsame Tagung des Zentrums für Europäische Wirtschaftsforschung und des Arbeitkreises Europäische Integration
Caesar, Rolf (ed.); Heinemann, Friedrich (contributor) - 2001 - 1. Aufl.
Persistent link: https://www.econbiz.de/10001589917
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Analysis of US corporate tax reform proposals and their effects for Europe and Germany : final report : update 2018
Spengel, Christoph; Heinemann, Friedrich; Olbert, Marcel; … - Zentrum für Europäische Wirtschaftsforschung - 2018
Das Projekt befasst sich mit dem aktuellen Vorhaben zur Reform der Unternehmensbesteuerung in den USA. Wenngleich Details noch offen sind, zeichnen sich eine deutliche Steuersenkung sowie eine Abkehr der Besteuerung des Welteinkommens ab. Im Falle einer Umsetzung der Reform wird sich die Rolle...
Persistent link: https://www.econbiz.de/10011890387
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Analyse der US-Steuerreform : eine vbw Studie
Bräutigam, Rainer; Heinemann, Friedrich; Schwab, Thomas; … - Vereinigung der Bayerischen Wirtschaft; Zentrum für … - 2018
Persistent link: https://www.econbiz.de/10011998246
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Does globalization restrict budgetary autonomy? A multidimensional approach
Heinemann, Friedrich - 1999
Does globalization restrict the leeway for national budgetary policy? With the help of cluster and discriminant … dimensions are included in the analysis: tax structure, expenditure structure, public debt and budget size. Globalization as a … globalization does indeed matter for government budgets. However, substantial room for an individual national policy particularly in …
Persistent link: https://www.econbiz.de/10010297629
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Viewing tax policy through party-colored glasses : what German politicians believe
Heinemann, Friedrich; Janeba, Eckhard - 2008
Persistent link: https://www.econbiz.de/10003846723
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The drivers of deregulation in the era of globalization
Heinemann, Friedrich - In: Political competition and economic regulation, (pp. 245-275). 2007
Persistent link: https://www.econbiz.de/10003563162
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The drivers of deregulation in the era of globalization
Heinemann, Friedrich (contributor) - 2006
This paper treats the question to what extent globalization trends restrict a countryspecific regulation policy in …: financial market, product markets, labour markets and trade. After a short discussion of the link between globalization and … executed. The evidence shows that globalization in the narrow sense of trade openness and capital mobility has a rather limited …
Persistent link: https://www.econbiz.de/10003301116
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Viewing tax policy through party-colored glasses : what German politicans believe
Heinemann, Friedrich; Janeba, Eckhard - In: German economic review 12 (2011) 3, pp. 286-311
Persistent link: https://www.econbiz.de/10009312102
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Does globalization restrict budgetary autonomy? : a multidimensional approach
Heinemann, Friedrich - 1999
Does globalization restrict the leeway for national budgetary policy? With the help of cluster and discriminant … dimensions are included in the analysis: tax structure, expenditure structure, public debt and budget size. Globalization as a … globalization does indeed matter for government budgets. However, substantial room for an individual national policy particularly in …
Persistent link: https://www.econbiz.de/10011442854