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Effective marginal tax rates for US investors in Germany and Europe : an analysis of recent tax reforms in Germany
Spengel, Christoph - 1999
In this paper the impact of the corporate tax systems of the 15 EU-member states on the investment and the financing …) closely follow the model of King and Fullerton. There is not only a great variation among the EMTR in the EU-member states … which can affect cross-border location, investment and financing decisions. Moreover, recent reform proposals in Germany are …
Persistent link: https://www.econbiz.de/10011443408
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Effective marginal tax rates for US investors in Germany and Europe : an analysis of recent tax reforms in Germany
Spengel, Christoph - 1999
Persistent link: https://www.econbiz.de/10004664260
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Effective marginal tax rates for US investors in Germany and Europe : an analysis of recent tax reforms in Germany
Spengel, Christoph - 1999
In this paper the impact of the corporate tax systems of the 15 EU-member states on the investment and the financing …) closely follow the model of King and Fullerton. There is not only a great variation among the EMTR in the EU-member states … which can affect cross-border location, investment and financing decisions. Moreover, recent reform proposals in Germany are …
Persistent link: https://www.econbiz.de/10013428280
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Die Folgen von Substanzsteuern für Familienunternehmen, Staat und Gesellschaft
Spengel, Christoph (contributor) - 2013
Persistent link: https://www.econbiz.de/10009765852
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Effektive Steuerbelastungen bei Vorliegen ökonomischer Renten
Schreiber, Ulrich; Spengel, Christoph; Lammersen, Lothar - 2001
effective marginal tax rates and thus can show whether an investment is favoured or discriminated against by a simple comparison …
Persistent link: https://www.econbiz.de/10011446142
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Konzernsteuerquote und Investitionsverhalten
Becker, Johannes (contributor); Fuest, Clemens (contributor) - 2005
Persistent link: https://www.econbiz.de/10002821919
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Konzernsteuerquote und Investitionsverhalten
Becker, Johannes; Fuest, Clemens; Spengel, Christoph - In: Schmalenbachs Zeitschrift für betriebswirtschaftliche … 58 (2006) 6, pp. 730-742
Persistent link: https://www.econbiz.de/10003366362
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Effektive Steuerbelastungen bei Vorliegen ökonomischer Renten
Schreiber, Ulrich; Spengel, Christoph; Lammersen, Lothar - 2001
effective marginal tax rates and thus can show whether an investment is favoured or discriminated against by a simple comparison …
Persistent link: https://www.econbiz.de/10013428409
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Unternehmenssteuerreform, Innovationsförderung und Zukunftsinvestitionen
Harhoff, Dietmar; Jacobs, Otto H.; Ramb, Fred; Schmidt, … - 1998 - 1. Aufl.
Persistent link: https://www.econbiz.de/10000665332
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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. Diese unterscheidet sich in wesentlichen Aspekten von den in der Forschung gängigen Maßen der effektiven Besteuerung, die auf dem neoklassischen Investitionsmodell basieren. Dies...
Persistent link: https://www.econbiz.de/10010297439