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~subject:"Corporate income tax"
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Corporate income tax
Steuerreform
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tax reform
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fiscal policy
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Umsatzsteuer
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Spengel, Christoph
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15
Sørensen, Peter Birch
14
Janský, Petr
13
Nicodème, Gaëtan
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Stimmelmayr, Michael
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7
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Crawford School of Economics and Government
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Deutsch-Koreanische Industrie- und Handelskammer
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Deutsches Wissenschaftliches Institut der Steuerberater
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Harvard Institute for International Development
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IFS Capital Taxes Group
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Institute of Economic Research, Kyoto University
1
International Monetary Fund
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CESifo working papers
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CESifo Working Paper Series
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Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre
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National tax journal
24
ZEW discussion papers
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International tax and public finance
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ZEW - Centre for European Economic Research Discussion Paper
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Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik
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CESifo Working Paper
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NBER working paper series
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IES working paper
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IMF Working Paper
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Steuer und Wirtschaft : StuW ; Zeitschrift für die gesamten Steuerwissenschaften
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Betriebs-Berater : BB
10
Der Betrieb
10
IMF working papers
9
NBER Working Paper
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European financial and accounting journal : EFAJ
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WU international taxation research paper series : research papers
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DIW Berlin Discussion Paper
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CESifo Forum
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Discussion paper series / IZA
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Discussion papers / Deutsches Institut für Wirtschaftsforschung
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IFN working paper
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CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute
5
Discussion paper / Tinbergen Institute
5
Discussion paper series
5
European Financial and Accounting Journal
5
FinanzArchiv : public finance analysis
5
Hefte zur internationalen Besteuerung
5
Ruhr economic papers
5
TRR 266 Accounting for Transparency Working Paper Series
5
Tax policy and the economy
5
Arqus Quantitative Tax Research Discussion Paper
4
Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA)
4
Contemporary economics
4
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Source
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ECONIS (ZBW)
1,305
RePEc
17
EconStor
8
ArchiDok
4
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1
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date (oldest first)
1
Replacing the Scandal-Plagued Corporate Income Tax with a Cash-Flow Tax
Edwards, Chris
-
2013
distortions as they interfere with capital investment, business reorganizations, and other decisions. Capital gains
taxation
and …
Persistent link: https://www.econbiz.de/10014204623
Saved in:
2
What kind of Corporation Tax Regime?
Cnossen, Sijbren
-
2014
-
This version: 18 November 2014
This paper explores the
taxation
of corporations in the wider context of capital income
taxation
. The pros and cons of …
Persistent link: https://www.econbiz.de/10010459664
Saved in:
3
The
taxation
of closely held firms : the achilles heel of the dual income tax system reconsidered
Stenkula, Mikael
;
Wykman, Niklas
-
2022
This study presents an improvement of the King-Fullerton framework for calculating the marginal effective tax rate (METR) for active owners of closely held corporations in a dual income tax system with income splitting rules. The original King and Fullerton model was not modeled to incorporate...
Persistent link: https://www.econbiz.de/10013277457
Saved in:
4
The effects of a tax allowance for growth and investment : empirical evidence from a firm-level analysis
Petutschnig, Matthias
;
Rünger, Silke
-
2017
We contribute to the empirical literature on the debt bias of corporate income
taxation
through a firm-level evaluation … stronger than those the previous literature for traditional Allowance for Corporate Equity (
ACE
) tax systems has identified …
Persistent link: https://www.econbiz.de/10011747429
Saved in:
5
The effects of a tax allowance for growth and investment : empirical evidence from a firm-level analysis
Petutschnig, Matthias
;
Rünger, Silke
-
2017
We contribute to the empirical literature on the debt bias of corporate income
taxation
through a firm-level evaluation … stronger than those the previous literature for traditional Allowance for Corporate Equity (
ACE
) tax systems has identified …
Persistent link: https://www.econbiz.de/10011707045
Saved in:
6
The effect of taxes on Corporate Financing Decisions – Evidence from the German Interest Barrier
Alberternst, Stephan
;
Sureth, Caren
-
2015
The Organisation for Economic Co-Operation and Development (OECD) recently proposed an interest barrier to fight tax base erosion and profit shifting (BEPS). We use the introduction of such an interest deductibility restriction in Germany as a quasi-experiment and find significant corporate...
Persistent link: https://www.econbiz.de/10011334123
Saved in:
7
Dual Income
Taxation
: Why and How?
Sorensen, Peter Birch
-
2021
business income under such a tax system, paying special attention to the
taxation
of income from closely held corporations. It …
Persistent link: https://www.econbiz.de/10013318199
Saved in:
8
Chapter 10.
Taxation
, Efficiency and Economic Growth
Jorgenson, Dale W.
;
Yun, Kun-Young
- In:
Handbook of computable general equilibrium modeling : …
,
(pp. 659-741)
.
2013
through the tax system. We identify Efficient
Taxation
of Income as the most effective approach to tax reform. This involves …
Persistent link: https://www.econbiz.de/10014025281
Saved in:
9
Investors' portfolio choice and tax reforms : the 2008 German corporate tax reform reconsidered
Stimmelmayr, Michael
-
2015
-
This version: March 2015
The paper provides a comprehensive assessment of the latest German corporate income and capital tax reform, which entails a major shift of the capital tax burden from the firm to the household level. Using a dynamic two-country computable general equilibrium model with integrated capital...
Persistent link: https://www.econbiz.de/10010509614
Saved in:
10
Corporate Tax Policy and Unemployment in Europe : An Applied General Equilibrium Analysis
Bettendorf, Leon J.H
;
van der Horst, Albert
;
De Mooij, …
-
2010
real wage resistance), the welfare costs of corporate
taxation
are typically larger for most European countries under …
Persistent link: https://www.econbiz.de/10014225327
Saved in:
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