Narrow search
Showing 1 - 10 of 8,649
Cover Image
The welfare loss from differential taxation of sectors in Germany
Radulescu, Doina (contributor);  … - 2008
taxation ; non-uniform taxation ; computable general equilibrium modelling …
Persistent link: https://www.econbiz.de/10003771793
Cover Image
Essays in public economics
Saß, Björn Uwe - 2010
Persistent link: https://www.econbiz.de/10003982116
Cover Image
Essays on banks' tax response
Merz, Julia Anna - 2015
This thesis consists of three essays examining banks’ tax response. The first essay Tax vs. Regulation Policy and the … Location of Financial Sector FDI is co-authored with Prof. Dr. Michael Overesch, Chair of Business Taxation at the University … taxation and regulatory constraints influence German banks’ decision to locate branches orsubsidiaries in specific countries …
Persistent link: https://www.econbiz.de/10011429454
Cover Image
The effect of taxes on Corporate Financing Decisions – Evidence from the German Interest Barrier
Alberternst, Stephan; Sureth, Caren - 2015
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/10011334123
Cover Image
The effects of corporate taxes on business behavior : microsimulation and meta-analyses
Heckemeyer, Jost H. - 2012
Persistent link: https://www.econbiz.de/10009657743
Cover Image
Die Besteuerung privater Forstbetriebe : der Einfluss der Besteuerung auf betriebliche Entscheidungen
Finckenstein, Bernhard - 1997
Persistent link: https://www.econbiz.de/10012939343
Cover Image
Besteuerung hybrider Finanzierungsinstrumente im internationalen Kontext
Sigge, Susanne - 2012
Unterschiedliche Staaten besteuern hybride Finanzierungsinstrumente nicht immer einheitlich, wodurch es zu sogenannten steuerlichen Qualifikationskonflikten kommt und ein Gestaltungsspielraum entsteht, der aus Sicht der Unternehmenseigentümer zu Steuerersparnissen führen kann. Susanne Sigge...
Persistent link: https://www.econbiz.de/10014015603
Cover Image
Besteuerung hybrider Finanzierungsinstrumente im internationalen Kontext
Sigge, Susanne - 2012 - 1. Aufl.
Persistent link: https://www.econbiz.de/10009383258
Cover Image
Wage incidence of local corporate taxation : micro evidence from Germany ; conference paper
Fuest, Clemens; Peichl, Andreas; Siegloch, Sebastian - 2013 - Work in progress. This version: February 28, 2013
burden is passed on. Consistent with our theoretical model, we find a negative direct effect of corporate taxation on wage …
Persistent link: https://www.econbiz.de/10010339957
Cover Image
Stellungnahme zur Steuerreform 1999/2000/2002
Jacobs, Otto H. (contributor) - 1998
Persistent link: https://www.econbiz.de/10000681110