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Formulary apportionment and the future of company taxation in the European Union : company taxation and the internal market
Weiner, Joann - In: CESifo Forum 03 (2002) 1, pp. 10-20
Persistent link: https://www.econbiz.de/10011695681
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Harmonizing Corporate Income Taxes in the US and the EU: Legislative, Judicial, Soft Law and Cooperative Approaches
Jr., Charles McLure - In: CESifo Forum 09 (2008) 2, pp. 46-52
Persistent link: https://www.econbiz.de/10011695898
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European company tax reform : prospects for the future ; company taxation and the internal market
Mintz, Jack - In: CESifo Forum 03 (2002) 1, pp. 3-9
Persistent link: https://www.econbiz.de/10011695680
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Timing of death and the repeal of the Swedish inheritance tax
Eliason, Marcus; Ohlsson, Henry - 2010
Does taxation affect the timing of death? This is an interesting example of how behavior might be affected by economic incentives. We study how two changes in Swedish inheritance taxation 2003/04 and 2004/05 have affected mortality during the turns of the years. Our first main result is that...
Persistent link: https://www.econbiz.de/10010321395
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Steuerpolitische Perspektiven der Unternehmensteuerreform 2008
Becker, Johannes; Fuest, Clemens - In: Vierteljahrshefte zur Wirtschaftsforschung 76 (2007) 2, pp. 39-48
The reform of the German corporate income tax aims at attracting investment and jobs to Germany and wants to reduce … surveys the most important elements of the reform and analyses its economic effects. We argue that the reform makes investment … in Germany more interesting for highly profitable investments of multinational firms. Investment by nationally oriented …
Persistent link: https://www.econbiz.de/10010377796
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Rate Cutting Tax Reforms and Corporate Tax Competition in Europe
Heinemann, Friedrich; Overesch, Michael; Rincke, Johannes - 2008
While there is a large and growing number of studies on the determinants of corporate tax rates, the literature has so far ignored the fact that the behavior of governments in setting tax rates is often best described as a discrete choice decision problem. We set up an empirical model that...
Persistent link: https://www.econbiz.de/10010298038
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Impact of tax rate cut cum base broadening reforms on heterogeneous firms: Learning from the German tax reform 2008
Finke, Katharina; Heckemeyer, Jost Henrich; Reister, Timo; … - 2010
The German corporate tax reform of 2008 has brought about important cuts in corporate tax rates, which were at the same time accompanied by significant changes in the determination of the tax base for both major German corporate taxes - corporate income tax and trade tax. The reform followed the...
Persistent link: https://www.econbiz.de/10010300509
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Impact of tax rate cut cum base broadening reforms on heterogeneous firms: Learning from the German tax reform 2008
Finke, Katharina; Heckemeyer, Jost H.; Reister, Timo; … - 2011
The German corporate tax reform of 2008 has brought about important cuts in corporate tax rates, which were at the same time accompanied by significant changes in the determination of the tax base for both major German corporate taxes - corporate income tax and trade tax. The reform followed the...
Persistent link: https://www.econbiz.de/10010304812
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Why is the Corporation Tax Not Neutral? Anticipated Tax Reform, Investment Spurts and Corporate Borrowing
Alvarez JR, Luis; Kanniainen, Vesa; Södersten, Jan - 2000
result is established in a model with tax advantage to debt and expectations about a forthcoming tax reform. Investment spurt … leaves the long-run investment incentives of an all-equity firm unaffected is shown to cause a substantial short run … investment hike. The findings are illustrated by numerical simulations indicating the magnitudes of the spurt effects. …
Persistent link: https://www.econbiz.de/10010321805