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Tarifabsenkung und Steuerstrukturreform aus einem Guß : d. Beispiel d. Körperschaftsteuer-Tarifsenkung 1990
Roloff, Otto - In: Steuer und Wirtschaft : StuW ; Zeitschrift für die … 65 (1988) 1, pp. 61-68
Persistent link: https://www.econbiz.de/10001050640
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Taxation and private investment : evidence for Chile
Vergara, Rodrigo - In: Applied economics 42 (2010) 4/6, pp. 717-725
Along with several structural reforms, Chile embarked upon a major income tax reform in the eighties. Its basic feature … the link between the tax reform and the investment performance of Chile since the reform. Macroeconomic and microeconomic … determinants of the investment boom of the late eighties and nineties in Chile. Our estimations suggest that there are two channels …
Persistent link: https://www.econbiz.de/10003952182
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Taxation and private investment : evidence for Chile
Vergara, Rodrigo - 2004
Persistent link: https://www.econbiz.de/10002370845
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Taxation and private investment : evidence for Chile
Vergara, Rodrigo (contributor) - 2004
Persistent link: https://www.econbiz.de/10002343531
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The race between tax enforcement and tax planning : evidence from a natural experiment in Chile
Bustos, Sebastian; Pomeranz, Dina; Suárez Serrato, … - 2023
Persistent link: https://www.econbiz.de/10014336330
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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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Corporate income tax avoidance in the European arena
Pál, Tibor; Tóth, Zsófia - In: Theory, methodology, practice 11 (2015) 2, pp. 61-67
Persistent link: https://www.econbiz.de/10011430945
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Assessing the impact of introducing an ACE regime : a behavioural corporate microsimulation analysis for Germany
Finke, Katharina; Heckemeyer, Jost H.; Spengel, Christoph - 2014
In their famous Mirrlees review (2011) on reforming the tax system for the 21st century, the authors put forward the introduction of an allowance for corporate equity regime. In recent years, several countries introduced an ACE regime. The main feature of an ACE regime is that it removes tax...
Persistent link: https://www.econbiz.de/10010357589
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Profit shifting and aggressive tax planning by multinational firms : issues and options for reform
Fuest, Clemens (contributor) - 2013 - This version: October 2013
This paper discusses the issue of profit shifting and “aggressive” tax planning by multinational firms. The paper makes two contributions. First, it provides some background information to the debate by giving a brief overview of existing empirical studies on profit shifting and by...
Persistent link: https://www.econbiz.de/10010193747
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Shiftin the burden of taxation from the corporate to the personal level and getting the corporate tax rate down to 15 percent
Grubert, Harry; Altshuler, Rosanne - 2016
Persistent link: https://www.econbiz.de/10011548069