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Wettbewerbsneutralität der Besteuerung
Maiterth, Ralf - 2001
Persistent link: https://www.econbiz.de/10001530484
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Public policy and multinational companies : evidence from firm-level data
Hugger, Felix Sebastian - 2021
Persistent link: https://www.econbiz.de/10012484449
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Allowance for corporate equity : zinskorrigierte Besteuerung zur Harmonisierung der Steuersysteme in Europa
Schmidt, Frank - 1998
Persistent link: https://www.econbiz.de/10000658787
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Die Steuer- und Abgabensysteme der Niederlande und Deutschlands : eine Analyse der Wettbewerbswirkungen unter besonderer Berücksichtigung der Körperschaft- und Einkommensteuersyste...
Gröschel, Michael - 1997
Unternehmen führen zu Anpassungen der Steuersysteme an eine sich wandelnde Wirtschaft. Vor diesem Hintergrund werden in diesem … and social security contributions for corporations and their shareholders in the Netherlands and Germany. The analysis …
Persistent link: https://www.econbiz.de/10011441010
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Die Steuer- und Abgabensysteme der Niederlande und Deutschlands : eine Analyse der Wettbewerbswirkungen unter besonderer Berücksichtigung der Körperschaft- und Einkommensteuersyste...
Gröschel, Michael - 1997
and social security contributions for corporations and their shareholders in the Netherlands and Germany. The analysis …
Persistent link: https://www.econbiz.de/10013428119
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The TCJA and domestic corporate tax rates
Dobridge, Christine L.; Kennedy, Patrick; Landefeld, Paul; … - 2023
Persistent link: https://www.econbiz.de/10014490804
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The relevance of depreciation allowances as a fiscal policy instrument : a hybrid approach to CCCTB?
Petkova, Kunka; Weichenrieder, Alfons J. - 2018 - This version, 7 September 2018
implementing investment incentives via accelerated depreciation. This paper discusses the possible implementation of a hybrid … tax depreciation. In a sample of up to 47 countries, we find that the probability of a tax reform that improves the … depreciation allowances increases, if the macroeconomic situation is weak. This suggests that changes in depreciation allowances …
Persistent link: https://www.econbiz.de/10011922767
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Essays in political economy and international public finance
Kiss, Áron - 2009
Persistent link: https://www.econbiz.de/10003881486
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Essays in political economy and international public finance
Kiss, Áron - 2009
The essays of the book are contributions to the game theoretic analysis of the State. Two of the essays develop further the analysis of political accountability. Political accountability is the study of how the behavior of politicians is shaped by the prospect of reelections. The essays in this...
Persistent link: https://www.econbiz.de/10011932667