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Auswirkungen der deutschen Unternehmensteuerreform 2008 und der österreichischen Gruppenbesteuerung auf den grenzüberschreitenden Unternehmenserwerb
Bauer, André; Schanz, Deborah; Niemann, Rainer; … - 2008
Using a simple model under certainty we show the implications of the new group relief system in Austria effective from … prices concerning incorporations. The results show that the new group relief in Austria does not imply a higher marginal … purchase price for a subsidiary located in Austria by an Austrian investor in comparison to his German competitor. If the …
Persistent link: https://www.econbiz.de/10003872089
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Ein Vorschlag zur Reform der österreichischen Unternehmensbesteuerung
Schneider, Friedrich; Winner, Hannes - 1999
Persistent link: https://www.econbiz.de/10001439727
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Taxation and industrial financing of China's enterprises
Cao, Yong - 1993
Persistent link: https://www.econbiz.de/10000894797
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The costs of bureaucracy and corruption at customs : evidence from the computerization of imports in Colombia
Laajaj, Rachid; Eslava, Marcela; Kinda, Tidiana - 2019
Persistent link: https://www.econbiz.de/10012058372
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Shiftin the burden of taxation from the corporate to the personal level and getting the corporate tax rate down to 15 percent
Grubert, Harry; Altshuler, Rosanne - 2016
Persistent link: https://www.econbiz.de/10011548069
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The economics of corporate and business tax reform
Dharmapala, Dhammika - 2016
The reform of corporate and business taxation is central to current tax policy debates in the United States. This paper provides a framework for analyzing reform proposals by describing the lessons from current economic research for business tax reform, addressing both international and domestic...
Persistent link: https://www.econbiz.de/10011454042
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Assessing and reforming enterprise taxation in Pakistan
Alm, James; Khan, Ahmad - 2015
Persistent link: https://www.econbiz.de/10011456637
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Does ownership affect the impact of taxes on firm behavior? : evidence from China
Fuest, Clemens; Liu, Li - 2015
Does ownership affect the way firms react to corporate taxation? This paper exploits key features of recent corporate tax reforms in China to shed light on the differential impact of taxation on firms under different ownership regimes including private, collectively owned and state owned...
Persistent link: https://www.econbiz.de/10010509590
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Does ownership affect the impact of taxes on firm behaviour? : evidence from China
Fuest, Clemens; Liu, Li - 2015
Persistent link: https://www.econbiz.de/10010516525