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Public finance in Spain in the early twentieth century
Astigarraga, Jesús; Zabalza, Juan - In: The European journal of the history of economic thought 21 (2014) 4, pp. 605-634
Persistent link: https://www.econbiz.de/10010482366
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Interest barrier and capital structure response
Alberternst, Stephan; Sureth, Caren - 2016 - retitled version of arqus discussion paper no. 182, revised May 2016
The Organisation for Economic Co-Operation and Development (OECD) recently proposed an interest barrier to fight tax base erosion and profit shifting (BEPS). We use the introduction of such an interest deductibility restriction in Germany as a quasi-experiment and find significant corporate...
Persistent link: https://www.econbiz.de/10011477561
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Tax systems and tax reforms in Europe
Bernardi, Luigi (ed.); Profeta, Paola (contributor) - 2004
Persistent link: https://www.econbiz.de/10001778355
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Erbschaftsteuer im internationalen Vergleich : Reformansätze für Deutschland
Broer, Eva - 2008 - 1. Aufl.
Persistent link: https://www.econbiz.de/10013430950
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Tax reforms in Spain : efficiency levels and distributional patterns
Guerra, Ana-Isabel; Varela-Candamio, Laura; López … - In: Economic systems research 34 (2022) 1, pp. 41-68
Persistent link: https://www.econbiz.de/10013282639
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A quantitative assessment of the net wealth tax : the Spanish experience
Durán, José María; Esteller-Moré, Alejandro - In: CESifo economic studies : a joint initiative of the … 67 (2021) 4, pp. 488-510
Persistent link: https://www.econbiz.de/10012694307
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Una reforma fiscal para España
Mendoza Oliván, Victor - 1989
Persistent link: https://www.econbiz.de/10000854504
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A flexible demand system and VAT simulations from Spanish microdata
Labeaga, José M.; López Nicolás, Ángel - 1993
Persistent link: https://www.econbiz.de/10000865215
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Las reformas tributarias en España : teoría, historia y propuestas
Fuentes Quintana, Enrique - 1990
Persistent link: https://www.econbiz.de/10000830605