Narrow search
Showing 1 - 10 of 10,989
Cover Image
Cross-border loss offset can fuel tax competition
Haufler, Andreas; Mardan, Mohammed - In: Journal of economic behavior & organization : JEBO 106 (2014), pp. 42-61
Persistent link: https://www.econbiz.de/10010498869
Cover Image
Homeownership investment and tax neutrality : a joint assessment of income and property taxes in Europe
Figari, Francesco; Verbist, Gerlinde; Zantomio, Francesca - 2019
Persistent link: https://www.econbiz.de/10012105025
Cover Image
Homeownership investment and tax neutrality : a joint assessment of income and property taxes in Europe
Figari, Francesco; Verbist, Gerlinde; Zantomio, Francesca - 2019
Western countries' income tax systems exempt the return from investing in owner-occupied housing. Returns from other investments are instead taxed, thus distorting households’ portfolio choices, although it is argued that housing property taxation might act as a counterbalance. Based on data...
Persistent link: https://www.econbiz.de/10012105901
Cover Image
Effects of corporate taxation and bilateral tax treaties on European multinationals' investment, 2005-2009 : a multi-country analysis
Marques, Mario; Pinho, Carlos - In: Applied econometrics and international development 14 (2014) 1, pp. 33-44
Persistent link: https://www.econbiz.de/10011496525
Cover Image
Company tax reform in Europe and its effect on collusive behavior
Schindler, Dirk; Schjelderup, Guttorm - 2006
We study how harmonization of corporate tax systems affects the stability of international cartels. We show that tax base harmonization reinforces collusive agreements, while harmonization of corporate tax rates may destabilize or stabilize cartels. We also find that bilateral and full...
Persistent link: https://www.econbiz.de/10003335777
Cover Image
How to Reform Taxation of Corporate Groups in Europe
Oestreicher, Andreas; Spengel, Christoph; Koch, Reinald - 2023
context it is considered whether, and if so how, shortcomings in prevailing corporate tax law (interperiod loss offset …
Persistent link: https://www.econbiz.de/10014263367
Cover Image
Corporations, capital markets and business in the law : liber amicorum Richard M. Buxbaum
Baums, Theodor (ed.); Hopt, Klaus J. (ed.);  … - 2000
Persistent link: https://www.econbiz.de/10011576790
Cover Image
Cross-border loss offset can fuel tax competition
Haufler, Andreas; Mardan, Mohammed - 2013
Following recent court rulings, cross-border loss compensation for multinational firms will likely be introduced, at … cross-border loss compensation is likely to intensify tax competition when, following current international practice, the … parent firm's home country bases the tax rebate for a loss-making subsidiary on its own tax rate. In equilibrium, tax revenue …
Persistent link: https://www.econbiz.de/10009691622
Cover Image
Cross-border loss offset can fuel tax competition
Haufler, Andreas; Mardan, Mohammed - 2013
Following recent court rulings, cross-border loss compensation for multinational firms will likely be introduced, at … cross-border loss compensation is likely to intensify tax competition when, following current international practice, the … parent firm's home country bases the tax rebate for a loss-making subsidiary on its own tax rate. In equilibrium, tax revenue …
Persistent link: https://www.econbiz.de/10009720323
Cover Image
Besteuerung der betrieblichen Altersversorgung im internationalen Vergleich
Streißelberger, Simone - 2012
Persistent link: https://www.econbiz.de/10013430983