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Home state taxation vs. common base taxation : roundtable discussion on the European Commission's study on company taxation
Giannini, Silvia - In: CESifo Forum 3 (2002) 1, pp. 24-30
Persistent link: https://www.econbiz.de/10005013104
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The Effective Tax Burden of Companies in Europe
Overesch, Michael - In: CESifo DICE Report 3 (2005) 4, pp. 56-63
Persistent link: https://www.econbiz.de/10005056449
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Taxing Means of Agricultural Production in Germany: A Relatively High Tax Burden Compared to Other Important EU Competitors
Parsche, Rüdiger; Radulescu, Doina Maria - In: CESifo DICE Report 2 (2004) 2, pp. 48-54
Persistent link: https://www.econbiz.de/10005037411
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Vermögensteuer und ihre Implikationen für den Wirtschaftsstandort Deutschland: Eine betriebswirtschaftliche Analyse
Hoppe, Thomas; Maiterth, Ralf; Sureth, Caren - arqus - Arbeitskreis Quantitative Steuerlehre - 2015
Die (Wieder-)Einführung einer Vermögensteuer ist in den vergangenen Jahren erneut in den Fokus der politischen Diskussion gerückt. Der vorliegende Beitrag vermittelt einen Eindruck von den Belastungswirkungen, die aus der Umsetzung von aktuell vorliegenden Besteuerungskonzepten resultieren...
Persistent link: https://www.econbiz.de/10011123687
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МЕТОДОЛОГИЧЕСКИЕ ПОДХОДЫ К ОПРЕДЕЛЕНИЮ ТЕРМИНОВ «НАЛОГ» И «НАЛОГОВОЕ БРЕМЯ»
НИКОЛАЕВНА, ШИЛОВА НАТАЛЬЯ - In: ИЗВЕСТИЯ … (2010) 3, pp. 170-173
Рассматривается эволюция и взаимосвязь категорий «налог» и «налоговое бремя». К изучению данных терминов применяется этимологический и лингвистический...
Persistent link: https://www.econbiz.de/10011220973
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Fiscal and tax management of small and medium business under the crisis in Kazakhstan
Khalitova, M.M. - In: Journal "Region: Economics and Sociology" 3 (2009)
The crisis has had a negative effect on small and medium business in the Republic of Kaskhstan. We analyze basic factors which impede the development of small and medium business in the Republic and the ways which would stimulate the development in this sector.
Persistent link: https://www.econbiz.de/10008517837
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Empirical Study On The Perception Of The Economic Entities On The Taxation In Romania
Mihaela, Bebeşelea - In: Journal of Knowledge Management, Economics and … 2 (2012) 3, pp. 1-1
At the establishment of state taxes is the need to procure resources to cover expenditure to be made to give the role accomplishment. Thus, taxes are a form of removal of part of income and or legal persons or property to the state to cover public spending. This sampling is mandatory, as a...
Persistent link: https://www.econbiz.de/10010578443
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Consideration Regarding the Taxation in Finland and Romania
Croitoru, Elena Lucia; Ungureanu, Mihai Dragoș - In: Annals of the University of Petrosani, Economics 12 (2012) 1, pp. 69-76
The paper shows through comparison, in the first phase, the main features of the tax system focusing on direct and … both countries. Last but not least, is presented an analysis of the level of tax burden and also the factors that …
Persistent link: https://www.econbiz.de/10011066990
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Land and Property Taxation in 25 Countries: A Comparative Review
Bird, Richard M.; Slack, Enid - In: CESifo DICE Report 3 (2005) 3, pp. 34-42
Persistent link: https://www.econbiz.de/10005056410
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US shadow economies: a state-level study
Wiseman, Travis - In: Constitutional Political Economy 24 (2013) 4, pp. 310-335
1997–2008. Results suggest that tax and social welfare burdens, labor market regulations, and intensity of regulation …
Persistent link: https://www.econbiz.de/10010989168