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Tax systems, tax planning and tax competition in an international and digital economy
Werner, Ann-Catherin - 2020
Persistent link: https://www.econbiz.de/10012416784
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How do tax compliance labels impact sharing platform consumers? : an empirical study on the interplay of trust, moral, and intention to book
Dann, David; Müller, Raphael; Werner, Ann-Catherin; … - In: Information systems and e-business management : ISeB 20 (2022) 3, pp. 409-439
Persistent link: https://www.econbiz.de/10013433666
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Effective tax levels using the DEVEREUX/GRIFFITH methodology: Project for the EU Commission TAXUD/2013/CC/120
Spengel, Christoph; Endres, Dieter; Finke, Katharina; … - 2014
Persistent link: https://www.econbiz.de/10011288135
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Konzernsteuerquote und Invesitionsverhalten
Becker, Johannes; Fuest, Clemens; Spengel, Christoph - 2005
Kapitalmarktorientierte Unternehmen in Deutschland orientieren sich in zunehmendem Maße an der Konzernsteuerquote …
Persistent link: https://www.econbiz.de/10010297439
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Effective tax levels using the Devereux/Griffith methodology. Project for the EU Commission TAXUD/2013/CC/120: Final report
Spengel, Christoph; Schmidt, Frank; Heckemeyer, Jost H.; … - 2016
[Introduction] This 2016 report of the project TAXUD/2013/CC/120 presents estimates of the effective tax rates on investment in the EU member states, FYROM and Turkey as well as Norway, Switzerland, Canada, Japan and the United States. The work presented in this report updates for the year 2016...
Persistent link: https://www.econbiz.de/10011668977
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Effective tax levels using the Devereux/Griffith methodology. Project for the EU Commission TAXUD/2013/CC/120: Intermediate report 2015
Spengel, Christoph; Endres, Dieter; Finke, Katharina; … - 2015
[Introduction] This 2015 report of the project TAXUD/2013/CC/120 presents estimates of the effective tax rates on investment in the EU member states, FYROM and Turkey as well as Norway, Switzerland, Canada, Japan and the United States. The work presented in this report updates for the year 2015...
Persistent link: https://www.econbiz.de/10011668978
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Effective tax levels using the Devereux/Griffith methodology : Project for the EU Commission TAXUD/2018/DE/307 : Intermediary report 2018
Spengel, Christoph; Schmidt, Frank; Heckemeyer, Jost H.; … - Zentrum für Europäische Wirtschaftsforschung - 2018
Ziel dieser Studie ist es, für die 28 EU-Staaten sowie die Schweiz, Norwegen, Republik Mazedonien, Türkei, USA, Kanada und Japan effektive Steuersätze zu ermitteln. Dabei stützt sich die Berechnung der inländischen und grenzüberschreitenden marginalen und durchschnittlichen...
Persistent link: https://www.econbiz.de/10011998104
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Effective tax levels using the Devereux/Griffith methodology : Project for the EU Commission TAXUD/2013/CC/120 : final report
Spengel, Christoph; Schmidt, Frank; Heckemeyer, Jost H.; … - Zentrum für Europäische Wirtschaftsforschung - 2016
Persistent link: https://www.econbiz.de/10011662294
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Effective tax levels using the Devereux/Griffith methodology : Project for the EU Commission TAXUD/2013/CC/120 : intermediate report 2015
Spengel, Christoph; Endres, Dieter; Finke, Katharina; … - Zentrum für Europäische Wirtschaftsforschung - 2015
Persistent link: https://www.econbiz.de/10011662319