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Payout policy tax clienteles, ex-dividend day stock prices and trading behavior in Germany : the case of the 2001 tax reform

Haesner, Christian; Schanz, Deborah - In: Journal of business finance & accounting : JBFA 40 (2013) 3/4, pp. 527-563

Persistent link: https://www.econbiz.de/10009761748

Taxation of hybrid financial instruments and the remuneration derived therefrom in an international and cross-border context : issues and options for reform

Bärsch, Sven-Eric - 2012 - 1., 2013

, Germany, Italy and the Netherlands as well as in the relevant tax treaties and EU Directives. Moreover, based on selected …

Persistent link: https://www.econbiz.de/10009685446

Interest barrier and capital structure response

Alberternst, Stephan; Sureth, Caren - 2016 - retitled version of arqus discussion paper no. 182, revised May 2016

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/10011477561

Internationale Entwicklungstendenzen nationaler Steuersysteme - von der direkten zur indirekten Besteuerung?

Bach, Stefan; Scheremet, Wolfgang; Seidel, Bernhard; … - 2001

Die Studie bietet einen Überblick über die Entwicklungstendenzen der Steuersysteme ausgewählter OECD-Länder im Verlauf der letzten Jahrzehnte. Die quantitative Entwicklung wird anhand diverser OECD-Statistiken illustriert. Länderkapitel zeichnen die Steuerpolitik nach und arbeiten deren...