between advocates of tax harmonization and supporters of tax competition. Due to that, the level of importance of corporate … research question a tax-modified Ohlson (1995) model is employed with the results indicating the value relevance of taxes for … the companies of nine European countries. In addition, in countries that favor tax competition by taxing corporate income …

after-tax capital market is arbitrage-free and complete if it is arbitrage-free and complete in a world without taxation. We …Wir untersuchen eine Gewinnsteuer in einer unsicheren Welt. Unser Steuersystem erlaubt einen zeitlich veränderlichen …We analyze a general business tax in an uncertain economy. Our tax system allows for a time-dependent tax rate and to …

einer Welt ohne jegliche Staatseingriffe müßten die Grenzproduktivitäten aller Anlagen übereinstimmen und gleich dem …

In a recent paper Loeffler/Schneider (2000) showed that introducing a tax on a financial market does not create an …

Identifizierbarkeit der Konsumenten die Besteuerung des E-Commerce. Die Umsetzung des international üblichen Bestimmungslandprinzips ist …