Narrow search
Showing 1 - 10 of 19,681
Cover Image
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
Cover Image
The pros and cons of formulary apportionment : roundtable discussion on the European Commission's study on company taxation
Sunley, Emil - In: CESifo Forum 03 (2002) 1, pp. 36-37
Persistent link: https://www.econbiz.de/10011695685
Cover Image
State-dependent effects of tax changes in Germany and the United Kingdom
Hayo, Bernd; Mierzwa, Sascha - 2021
We study state-dependent effects of narratively identified tax shocks in Germany and the UK over the period 1974Q1 … cuts initially have a larger effect during times of nonrecession in Germany, whereas we find no state-dependent effects for … cuts and hikes individually: tax hikes can be expansionary in Germany (UK) when implemented during non …
Persistent link: https://www.econbiz.de/10012653874
Cover Image
Spillovers from tax shocks to the euro area
Mierzwa, Sascha - 2021
I study the spill-over effects of legislated discretionary tax changes in the United States, Germany, and the United …
Persistent link: https://www.econbiz.de/10012653882
Cover Image
Legislative tax announcements and GDP: Evidence from the United States, Germany, and the United Kingdom
Hayo, Bernd; Mierzwa, Sascha - 2021
We study the announcement effect of legislated tax changes on GDP in the US, Germany, and the UK. Using, as the shock … Germany. When allowing the responses to vary over the business cycle, we find evidence that US GDP drops regardless of the …
Persistent link: https://www.econbiz.de/10012653883
Cover Image
The Effect of Legislated Tax Changes on the Trade Balance: Empirical Evidence for the United States, Germany, and the United Kingdom
Hayo, Bernd; Mierzwa, Sascha - 2021
, we study whether legislative tax changes affect the trade balance in the United States, Germany, and the United Kingdom …) indirect tax changes in Germany and the UK, (v) spillovers of US tax changes into Germany and the UK, and (vi) asymmetric … in the US and Germany react quite similarly: imports tend to rise; exports do not change much. Consequently and fostered …
Persistent link: https://www.econbiz.de/10012543684
Cover Image
Criminal Tax Law in the U.S. – A Model for Improving German Criminal Tax Law Enforcement?
Zahner, Matthias - In: CESifo DICE Report 04 (2006) 3, pp. 44-49
Persistent link: https://www.econbiz.de/10011696592
Cover Image
Zuordnung von Sonderausgaben in der Rentenphase als Bestimmungsfaktor für das Vorliegen einer Doppelbesteuerung beim Übergang zur nachgelagerten Besteuerung gesetzlicher Renten
Chirvi, Malte; Kiesewetter, Dirk; Maiterth, Ralf; … - 2020
transition to downstream taxation in Germany can be answered easily. There is no double taxation if tax-deductable expenses …
Persistent link: https://www.econbiz.de/10012220373
Cover Image
Neue Trends im europäischen und internationalen Steuerrecht
Rädler, Albert J. - In: ifo Schnelldienst 56 (2003) 10, pp. 15-24
Prof. Dr. Albert J. Rädler gibt in seinem Vortrag, den er beim D-A-CH Steuer-Kongress am 28. März 2003 in Wien gehalten hat, einen Überblick über neue Trends des europäischen und internationalen Steuerrechts, die sich im Zuge der Europäisierung und Globalisierung abzeichnen. Insbesondere...
Persistent link: https://www.econbiz.de/10011692021
Cover Image
State corporation income taxation: An economic perspective on Nexus
Wildasin, David E. - 2010
Acting in the interest of their residents, within limits imposed by Federal statute and by the Constitution, states have incentives to impose taxes on the profits of corporations owned by nonresidents. This paper presents a model within which a state, using an apportionment formula that includes...
Persistent link: https://www.econbiz.de/10010274909