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Gewerbesteuer bei Immobilieninvestitionen : Überlegungen zur erweiterten Kürzung nach § 9 Nr. 1 Satz 2 GewStG
Jebens, Carsten Thomas; Jebens, Philipp - In: Betriebs-Berater : BB 57 (2002) 2, pp. 73-79
Persistent link: https://www.econbiz.de/10001632395
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Kommunale Schuldenbremse : innovative Ansätze zur Haushaltskonsolidierung in deutschen Kreisen und Gemeinden
Hilgers, Dennis (ed.); Keilmann, Ulrich (ed.) - 2015
Persistent link: https://www.econbiz.de/10014010429
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Effects of corporate tax reforms on SMEs' investment decisions under the particular consideration of inflation
Nam, Chang-woon; Radulescu, Doina - In: Small business economics : an entrepreneurship journal 29 (2007) 1/2, pp. 101-118
Persistent link: https://www.econbiz.de/10003471270
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Investitionsabzugsbeträge zur Förderung kleiner und mittlerer Betriebe: Nachbesserungen durch den Gesetzgeber
Schoor, Hans Walter - In: Steuern und Bilanzen : STuB ; Zeitschrift für das … 9 (2007) 12, pp. 453-458
Persistent link: https://www.econbiz.de/10003495527
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The impact of introducing an interest barrier : evidence from the German corporation tax reform 2008
Buslei, Hermann; Simmler, Martin - 2012
In this study we investigate the impact of the thin capitalization rule (TCR), introduced in Germany in 2008, on firms' capital structure, investment and profitability. The identification of the causal effects is based on the escape clauses in the regulation using a difference-in-difference...
Persistent link: https://www.econbiz.de/10009579254
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Implementing a dual income tax in Germany : effects on investment and welfare
Radulescu, Doina; Stimmelmayr, Michael - 2005
This paper investigates the effects of implementing a dual income tax (DIT) in Germany. We follow the reform proposal of the German Council of Economic Advisors (2003) and analyze its implications on capital formation, investment and welfare using a dynamic computable general equilibrium model....
Persistent link: https://www.econbiz.de/10009154659
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The influence of taxes on corporate financing and investment decisions against the background of the German tax reforms
Reinhard, Ludwig F. M.; Li, Steven - In: The European journal of finance 17 (2011) 7/8, pp. 717-737
Persistent link: https://www.econbiz.de/10009509832
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Implementing a dual income tax in Germany : effects on investment and welfare
Radulescu, Doina; Stimmelmayr, Michael - 2005
This paper investigates the effects of implementing a dual income tax (DIT) in Germany. We follow the reform proposal of the German Council of Economic Advisors (2003) and analyze its implications on capital formation, investment and welfare using a dynamic computable general equilibrium model....
Persistent link: https://www.econbiz.de/10003176994