Narrow search
Showing 1 - 10 of 6,635
Cover Image
For a dual income tax
Wiegard, Wolfgang - In: CESifo Forum 6 (2005) 3, pp. 56-56
Persistent link: https://www.econbiz.de/10005013111
Cover Image
The Corporate Tax Reform of 2008: Germany’s Answer to Globalization – or Just Patchwork?
Baretti, Christian; Radulescu, Doina Maria; … - In: CESifo DICE Report 6 (2008) 3, pp. 50-59
Persistent link: https://www.econbiz.de/10005037300
Cover Image
Unternehmenssteuerreform: Die Unvollendete
Leibfritz, Willi - In: Ifo Schnelldienst 43 (1990) 01/02, pp. 20-27
Die Bundesrepublik Deutschland liegt bei der effektiven Durchschnittsbelastung der Unternehmensgewinne im Spitzenfeld … 23% erhöht werden. - Die Unternehmen sollten steuerlich entlastet werden, ohne daß die öffentlichen und insbesondere die …
Persistent link: https://www.econbiz.de/10005055922
Cover Image
European company tax reform : prospects for the future ; company taxation and the internal market
Mintz, Jack - In: CESifo Forum 3 (2002) 1, pp. 3-9
Persistent link: https://www.econbiz.de/10005013123
Cover Image
Steuerkommission - Reformziele erreicht?
Schaden, Barbara - In: ifo Dresden berichtet 04 (1997) 01, pp. 03-05
Der Text beurteilt die Entwicklung der Steuerreform im Jahr 1997. Die Pläne für eine große Steuerreform werden derzeit …
Persistent link: https://www.econbiz.de/10005036906
Cover Image
Criminal Tax Law in the U.S. – A Model for Improving German Criminal Tax Law Enforcement?
Zahner, Matthias - In: CESifo DICE Report 4 (2006) 3, pp. 44-49
Persistent link: https://www.econbiz.de/10005037395
Cover Image
Dual Income Tax: A Pragmatic Tax Reform Alternative for Germany
Spengel, Christoph; Wiegard, Wolfgang - In: CESifo DICE Report 2 (2004) 3, pp. 15-22
Persistent link: https://www.econbiz.de/10004964373
Cover Image
In favour of a flat tax
Kirchhof, Paul - In: CESifo Forum 6 (2005) 3, pp. 55-55
Persistent link: https://www.econbiz.de/10005013172
Cover Image
The effects of book-tax conformity and tax accounting incentives on financial accounting: evidence from public and private limited companies in Germany
Watrin, Christoph; Pott, Christiane; Ullmann, Robert - In: International Journal of Accounting, Auditing and … 8 (2012) 3, pp. 274-302
Using as a natural experiment, the German corporate tax rate decrease in 2001, this paper studies the effect of tax accounting incentives on financial statements in a setting where book-tax conformity is strong. We find that companies that generally balance their overall accounting strategy,...
Persistent link: https://www.econbiz.de/10010670392
Cover Image
Eine Alternative zum Reformvorschlag zur Unternehmensbesteuerung.
Boss, Alfred - Kiel Institute for the World Economy - 2000
Persistent link: https://www.econbiz.de/10008610900