Similar Search Results

Harmonisierung der Körperschaftsteuersysteme in den EU-Staaten : [die den Beiträgen zugrundeliegenden Referate und die Diskussionsbeiträge waren Gegenstand der 4. Kölner Steuerkonf...

Herzig, Norbert (ed.); … - 1994

Persistent link: https://www.econbiz.de/10000415084

Harmonisierung der Körperschaftsteuersysteme in EU-Staaten

Herzig, Norbert (contributor); … - 1994

Persistent link: https://www.econbiz.de/10000921969

Nationale und internationale Aspekte einer Reform der Körperschaftsteuer

Herzig, Norbert - In: Steuer und Wirtschaft : StuW ; Zeitschrift für die … 67 (1990) 1, pp. 22-39

Persistent link: https://www.econbiz.de/10001082226

Corporate tax policy, entrepreneurship and incorporation in the EU

Mooij, Ruud A. de; Nicodème, Gaëtan - 2007

In Europe, declining corporate tax rates have come along with rising tax-to-GDP ratios. Thispaper explores to what extent income shifting from the personal to the corporate tax base canexplain these diverging developments. We exploit a panel of European data on firm births andlegal form of...

Persistent link: https://www.econbiz.de/10011372517

What happened to CIT collection? : solving the rates-revenues puzzle

Nicodème, Gaëtan; Caiumi, Antonella; Majewski, Ina - 2018

Persistent link: https://www.econbiz.de/10012110070

What happened to CIT collection? : solving the rates-revenues puzzle

Nicodème, Gaëtan; Caiumi, Antonella; Majewski, Ina - 2018

the CIT revenue to GDP ratio for the EU and find that while the decrease in the statutory rates has driven down tax …

Persistent link: https://www.econbiz.de/10011951654

Grenzüberschreitende Kooperation und körperschaftsteuerliche Anrechnungsverluste

Herzig, Norbert; Dautzenberg, Norbert; Sander, Birgit - In: Die Betriebswirtschaft : DBW 59 (1999) 5, pp. 599-619

Persistent link: https://www.econbiz.de/10001424165

Corporate tax competition and coordination in the European Union : what do we know? Where do we stand?

Nicodème, Gaëtan - 2006

Persistent link: https://www.econbiz.de/10003374676

Corporate tax policy, entrepreneurship and incorporation in the EU

Mooij, Ruud A. de; Nicodème, Gaëtan - 2006

In Europe, declining corporate tax rates have come along with rising tax-to-GDP ratios. This paper explores to what extent income shifting from the personal to the corporate tax base can explain these diverging developments. We exploit a panel of European data on firm births and legal form of...

Persistent link: https://www.econbiz.de/10003411947

Corporate tax policy, entrepreneurship and incorporation in the EU

Mooij, Ruud A. de; Nicodème, Gaëtan - 2007

Persistent link: https://www.econbiz.de/10003482775