Dieser Beitrag basiert auf der Hypothese, dass eine Neukonzeption der Unternehmensbesteuerung den Einbezug von KMU in die Steuerwirkungsanalyse erfordert. Weil sich hierfür die in der Steuerwirkungsanalyse übliche Methode, Steuerwirkungen vor dem Hintergrund eines vollkommenen Kapitalmarkts zu...

Corporate tax reforms carried out in EU countries since 1980 entail lower statutory tax rates and reductions in generous tax depreciation provisions. Several countries including the UK have reduced tax rates for SMEs. This study compares incentive effects of such reforms on the SMEs’...

Corporate tax reforms carried out in EU countries since 1980 entail lower statutory tax rates and reductions in generous tax depreciation provisions. Several countries including the UK have reduced tax rates for SMEs. This study compares incentive effects of such reforms on the SMEs’...

Corporate tax reforms carried out in EU countries since 1980 entail lower statutory tax rates and reductions in generous tax depreciation provisions. Several countries, including the UK, have reduced tax rates for small and medium-sized enterprises (SMEs). This study compares incentive effects...