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Wachstumseffiziente Unternehmensbesteuerung
Lewe, Stefan - 2003 - 1. Aufl.
Im Zuge der wirtschaftlichen Globalisierung und einem damit verbundenen Wettbewerb der Nationalstaaten um mobile Produktionsfaktoren, d.h. insbesondere Kapital, kommt der Wachstumseffizienz der nationalen Ausgestaltung der Unternehmensbesteuerung eine wachsende wirtschaftspolitische Bedeutung...
Persistent link: https://www.econbiz.de/10011937783
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Unternehmenssteuerreform, Innovationsförderung und Zukunftsinvestitionen
Harhoff, Dietmar; Jacobs, Otto H.; Ramb, Fred; Schmidt, … - 1998 - 1. Aufl.
Persistent link: https://www.econbiz.de/10000665332
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Unternehmenssteuerreform : Chancen und Risiken aus volkswirtschaftlicher Sicht
Krause-Junk, Gerold - In: Internationale Aspekte der Unternehmenssteuerreform, (pp. 1-26). 2001
Persistent link: https://www.econbiz.de/10001585775
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Effects of Corporate Tax Rate Cuts on Firm Investment and Valuation : A Micro Simulation Approach
Kubota, Keiichi - 2012
on deferred tax allowances and deferred tax assets. The effects on both investment to fixed/current assets are well taken … care of with embedded production functions and firm investment decisions change over time through the accumulated process …
Persistent link: https://www.econbiz.de/10013114320
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Firm-specific forward-looking effective tax rates
Egger, Peter; Loretz, Simon; Pfaffermayr, Michael; … - 2008
Persistent link: https://www.econbiz.de/10003846789
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Firm-specific forward-looking effective tax rates
Egger, Peter; Loretz, Simon; Pfaffermayr, Michael; … - In: International tax and public finance 16 (2009) 6, pp. 850-870
Persistent link: https://www.econbiz.de/10003937716
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Effective tax rates on different corporate investments
Freebairn, John William - 2018
Persistent link: https://www.econbiz.de/10011888218
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The role of tax depreciation for investment decisions : a comparison of European transition countries
Nam, Chang-woon; Radulescu, Doina - In: Eastern European economics 43 (2005) 5, pp. 5-24
Persistent link: https://www.econbiz.de/10003324771
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The role of tax depreciation for investment decisions : a comparison of European transition countries
Nam, Chang-woon; Radulescu, Doina - 2003
. Therefore, in an inflationary period generous tax depreciation provisions do not promote private investment as designed, but …This study compares incentive effects of various tax depreciation methods currently adopted in European transition … economies. In these countries straight-line, geometric-degressive and accelerated depreciation measures are quite popular in …
Persistent link: https://www.econbiz.de/10011514138