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Capital taxation in an enlarged EU: the case for tax coordination

Genser, Bernd - In: Capital taxation after EU enlargement : January 21, 2005, (pp. 102-117). 2005

Persistent link: https://www.econbiz.de/10003181855

Corporate taxation, debt financing and foreign plant ownership

Egger, Peter; Eggert, Wolfgang; Keuschnigg, Christian; … - 2009

Persistent link: https://www.econbiz.de/10003862993

Corporate taxation, debt financing and foreign plant ownership

Egger, Peter; Eggert, Wolfgang; Keuschnigg, Christian; … - 2009

Persistent link: https://www.econbiz.de/10003906303

Corporate taxation, debt financing and foreign-plant ownership

Egger, Peter; Eggert, Wolfgang; Keuschnigg, Christian; … - In: European economic review : EER 54 (2010) 1, pp. 96-107

Persistent link: https://www.econbiz.de/10003944514

Nachtrag : sollte die Unternehmensbesteuerung innerhalb der EU harmonisiert werden?

Spengel, Christoph; Eggert, Wolfgang - In: Ifo-Schnelldienst 57 (2004) 13, pp. 3-8

Ergänzend zu dem im ifo Schnelldienst 11/2004 diskutierten Thema "Sollte die Unternehmensbesteuerung innerhalb der EU harmonisiert werden?" plädiert Prof. Dr. Christoph Spengel, Universität Gießen, für eine Angleichung der effektiven Unternehmenssteuerbelastungen innerhalb der EU. Dazu...

Persistent link: https://www.econbiz.de/10002126123

Symmetric tax competition under formula apportionment

Eggert, Wolfgang; Schjelderup, Guttorm - In: Journal of public economic theory 5 (2003) 2, pp. 439-446

Persistent link: https://www.econbiz.de/10001765179

Symmetric tax competition under formula apportionment

Eggert, Wolfgang (contributor); … - 2003 - [Elektronische Ressource]

Persistent link: https://www.econbiz.de/10001790763

Substitution across profit shifting methods and the impact on thin capitalization rules

Goerdt, Gideon; Eggert, Wolfgang - In: International tax and public finance 29 (2022) 3, pp. 581-599

Persistent link: https://www.econbiz.de/10013268116

Substitution across profit-shifting methods and the impact on thin capitalization rules

Eggert, Wolfgang; Goerdt, Gideon - 2020 - This version 10.01.2020

Thin capitalization rules limit firms f ability to deduct internal interest payments from taxable income, thereby restricting debt shifting activities of multinational firms. Since multinational firms can limit their tax liability in several ways, regulation of debt shifting may have an impact...

Persistent link: https://www.econbiz.de/10012154862

Corporate deductibility provisions and financial constraints of innovative entrepreneurs

Eggert, Wolfgang; Heitzmann, Sebastian - In: Theoretical economics letters 7 (2017) 6, pp. 1602-1606

Persistent link: https://www.econbiz.de/10011776359