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benefits to the taxpayers. We ran this experiment in three different countries, Canada, France, and Germany, to test whether … there may exist any country differences in attitude toward taxation and redistribution. We find that effort is significantly … Canada and Germany. …
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base erosion and profit shifting (BEPS). We use the introduction of such an interest deductibility restriction in Germany …
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Infolge der Globalisierung des Wettbewerbs und verstärkter Maßnahmen zum Abbau von Handelsbarrieren in der Europäischen Union tritt die Bedeutung von Ländergrenzen für unternehmerische Handlungen zunehmend in den Hintergrund. Dies kann zu einem erhöhten Wettbewerb in Grenzgebieten führen....
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-family houses in Germany are owner-occupied, apartments are usually held by private and incorporated investors. For this reason, we …
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