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The effective average tax burden in the European Union and the USA : a computer-based calculation and comparison with the model of the European tax analyzer
Jacobs, Otto H.; Spengel, Christoph - 1999
In this paper we present a computer-based model (so-called European Tax Analyzer) for the international computation and comparison of company tax burdens. The methodology follows the forward-looking concepts for the measurement of effective average tax rates (EATR) on the basis of a model-firm....
Persistent link: https://www.econbiz.de/10011443402
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The effective average tax burden in the European Union and the USA : a computer-based calculation and comparison with the model of the European tax analyzer
Jacobs, Otto H.; Spengel, Christoph - 1999
In this paper we present a computer-based model (so-called European Tax Analyzer) for the international computation and comparison of company tax burdens. The methodology follows the forward-looking concepts for the measurement of effective average tax rates (EATR) on the basis of a model-firm....
Persistent link: https://www.econbiz.de/10013428279
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Corporate taxes and economic inefficiency in Europe
Devereux, Michael P.; Lammersen, Lothar; Spengel, Christoph - In: Proceedings / 95th Annual Conference on Taxation : …, (pp. 226-235). 2003
Persistent link: https://www.econbiz.de/10002160327
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How to Reform Taxation of Corporate Groups in Europe
Oestreicher, Andreas; Spengel, Christoph; Koch, Reinald - 2023
There are at least two reasons why taxation of corporate groups in Europe calls for reform. Firstly, differences are to … the provisions currently prevailing in the taxation of corporate groups in Europe, in view of tax neutrality criteria and …
Persistent link: https://www.econbiz.de/10014263367
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A common consolidated corporate tax base for Europe
Schön, Wolfgang (ed.); Schreiber, Ulrich (contributor);  … - 2008
Persistent link: https://www.econbiz.de/10003666427
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Tax harmonisation in Europe : the determination of corporate taxable income in the EU member states
Oestreicher, Andreas (contributor);  … - 2007
The aim of this paper is twofold. First, we want to examine whether and if so, to what extent, the concept of International Financial Reporting Standards (IFRS) meets the requirements of a Common Consolidated Corporate Tax Base (CCCTB) for the EU-wide activities of multinationals as proposed by...
Persistent link: https://www.econbiz.de/10003480047
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The Effective Average Tax Burden in the European Union and the USA : A Computer-Based Calculation and Comparison with the Model of the European Tax Analyzer
Jacobs, Otto H.; Spengel, Christoph - 2008
In this paper we present a computer-based model (so-called European Tax Analyzer) for the international computation and comparison of company tax burdens. The methodology follows the forward-looking concepts for the measurement of effective average tax rates (EATR) on the basis of a model-firm....
Persistent link: https://www.econbiz.de/10014089716
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Betriebliche Altersversorgung, Besteuerung und Kapitalmarkt : ein Vergleich der Verhältnisse in Deutschland, Frankreich, Grossbritannien, den Niederlanden und den USA
Spengel, Christoph; Schmidt, Frank - 1997 - 1. Aufl.
Persistent link: https://www.econbiz.de/10013425696
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Steuerliche Abschreibung und Standortattraktivität
Oestreicher, Andreas - 2003
Persistent link: https://www.econbiz.de/10013408755
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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
des Projektes ist es deshalb die Auswirkungen auf Europa insbesondere vor dem Hintergrund der sich durch die Reform …
Persistent link: https://www.econbiz.de/10011890387