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Do U.S. firms avoid more taxes than their European peers? : on firm characteristics and tax legislation as determinants of tax differentials
Overesch, Michael; Strüder, Sabine; Wamser, Georg - In: National tax journal 73 (2020) 2, pp. 361-400
Persistent link: https://www.econbiz.de/10012517984
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Tax differentials between US and European firms
Schenkelberg, Sabine - 2018
Persistent link: https://www.econbiz.de/10012169150
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Effective marginal tax rates for US investors in Germany and Europe : an analysis of recent tax reforms in Germany
Spengel, Christoph - 1999
In this paper the impact of the corporate tax systems of the 15 EU-member states on the investment and the financing decision of an US multinational corporation is analysed. The calculation of the resulting effective marginal tax rates (EMTR) closely follow the model of King and Fullerton. There...
Persistent link: https://www.econbiz.de/10011443408
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Effektive Steuersätze und die deutsche Unternehmensteuerreform
Göpffarth, Dirk - In: Konjunkturpolitik : applied economics quarterly ; … 46 (2000) 3, pp. 220-240
Persistent link: https://www.econbiz.de/10001593008
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A Japan-United States comparison of recent corporate tax reform debates and taxing multinationals
Morotomi, Tōru - In: The Kyoto economic review 85 (2016) 1/2, pp. 135-173
Persistent link: https://www.econbiz.de/10011655596
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Effective marginal tax rates for US investors in Germany and Europe : an analysis of recent tax reforms in Germany
Spengel, Christoph - 1999
In this paper the impact of the corporate tax systems of the 15 EU-member states on the investment and the financing decision of an US multinational corporation is analysed. The calculation of the resulting effective marginal tax rates (EMTR) closely follow the model of King and Fullerton. There...
Persistent link: https://www.econbiz.de/10013428280
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Input of the US advisory panel on federal international tax reform
Weiner, Joann Martens - 2006
Persistent link: https://www.econbiz.de/10013446581
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Company Tax Reform in the European Union : Guidance from the United States and Canada on Implementing Formulary Apportionment in the EU
Weiner, Joann Eileen Martens (contributor) - 2006
The European Commission presented a strategy that would allow EU companies to compute their EU tax base under a single set of tax rules at the EU level and use a common formula to distribute this tax base across the individual Member States. Company Tax Reform and Formulary Apportionment in the...
Persistent link: https://www.econbiz.de/10013520427
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An appraisal of the first report of the Commission on Taxation (direct taxation)
Wiseman, Jack; Rowley, Charles K. - 1983
Persistent link: https://www.econbiz.de/10003660971