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Die Steuer- und Abgabensysteme der Niederlande und Deutschlands : eine Analyse der Wettbewerbswirkungen unter besonderer Berücksichtigung der Körperschaft- und Einkommensteuersyste...
Gröschel, Michael - 1997
Die Steuer- und Abgabensysteme in der Europäischen Union sind durch eine heterogene Struktur gekennzeichnet. Harmonisierungsbestrebungen im Bereich der direkten Steuern und zunehmender Steuerwettbewerb bei gleichzeitigem Globalisierungsprozeß der Unternehmen führen zu Anpassungen der...
Persistent link: https://www.econbiz.de/10011441010
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Corporation income tax systems in the European Union : an analysis of their effects on competition and reform proposals
Jacobs, Otto H. - In: Intertax : international tax review 27 (1999) 8/9, pp. 264-278
Persistent link: https://www.econbiz.de/10001467790
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Cross-Country Competition in Corporate Taxes
Pertile, Paolo - 2007
With economic integration rapidly growing at all level, understanding the incentives that this provides in the design of fiscal policies at the national level is fundamental. The most obvious implication of international competition on the taxation of mobile factors is a race to the bottom in...
Persistent link: https://www.econbiz.de/10012729393
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Industry Product Market Competition and Efficiency of Corporate Tax Management
Wang, Tina - 2018
Economic theory suggests that product market competition should enhance firm performance. However, relatively little empirical evidence supports this long-held belief. We use the U.S. corporate tax management setting to test the relationship between product market competition and firm...
Persistent link: https://www.econbiz.de/10012930332
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Competition and corporate tax evasion : an institution-based view
Gokalp, Omer N.; Lee, Seung-Hyun; Peng, Mike W. - In: Journal of world business : JWB 52 (2017) 2, pp. 258-269
Persistent link: https://www.econbiz.de/10011647632
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Die Steuer- und Abgabensysteme der Niederlande und Deutschlands : eine Analyse der Wettbewerbswirkungen unter besonderer Berücksichtigung der Körperschaft- und Einkommensteuersyste...
Gröschel, Michael - 1997
The tax systems in the European Union (EU) distinguish oneself by a heterogenous structure. The efforts of harmonizing direct taxation in the EU and growing international tax competition aligned with the process of globalization is followed by accomodations of the different tax systems to a...
Persistent link: https://www.econbiz.de/10013428119
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Imaginary capital migration and the competitive politics of corporate taxation
Jaakkola, Jussi; Ylönen, Matti; Saari, Leevi - In: New political economy 28 (2023) 1, pp. 13-28
Persistent link: https://www.econbiz.de/10013493196
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Globalization and innovation in emerging markets
Gorodnichenko, Yuriy; Svejnar, Jan; Terrell, Katherine - 2008
into account firm heterogeneity. We find support for the prediction that competition has a negative effect on innovation … are important channels for domestic firm innovation. We do not find support for the inverted U effect of competition on … innovation. There is partial support for the hypothesis that firms in a more pro-business environment invest more in innovation …
Persistent link: https://www.econbiz.de/10010268909
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Three essays on competition and innovation
Nepelski, Daniel - 2010
Verständnis dieser Dynamik, analysiert diese Dissertation die Wechselwirkungen zwischen Innovation und Wettbewerb. Die Arbeit … wirtschaftlichen Tätigkeit analysiert. Betrachtet man den Einfluss von Wettbewerb auf Innovation, zeigt eine empirische Analyse, dass … Innovation auf Wettbewerb, sind zwei Ergebnisse wert genannt zu werden. Erstens, obwohl profitabel von der Perspektive einzelner …
Persistent link: https://www.econbiz.de/10009467260
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Innovation : model of competitive advantage and faster economic development
Ožegović, Lazar; Vučurević, Tatjana; Brkanlić, Sandra - In: Journal of human resource management : HRM 17 (2014) 2, pp. 37-42
Persistent link: https://www.econbiz.de/10010515592