The contribution Bach, Corneo, and Steiner (2008) has argued that the rich" do not pay taxes adequately in relation to their income, finding, for instance, an effective tax rate of only 38.1% for the 0.001% fractile of German income taxpayers in 2001. This result contrasts sharply with the...

The paper analyzes the impact of in investor capital gains taxation on corporate leverage of Austrian corporations. We conduct our analyses for a unique sample of Austrian firms, including a large part of non-listed corporations. By means of regression analyses we show that the capital gains tax...

Der vorliegende Beitrag unterzieht den ETA einer kritischen Analyse hinsichtlich seiner Annahmen und Eigenschaften, der technischen Realisation und der Entscheidungsrelevanz für eventuelle Adressaten. Abschnitt 2 dient zunächst der Abgrenzung unterschiedlicher Effektivsteuerkonzeptionen und...

The internationalisation of financial accounting and the European Commission's ambition to harmonise corporate taxation have raised the question whether IFRS accounts could be used for tax purposes. In order to quantify the effect of an IFRS-based taxation on corporate tax burdens in different...

The contribution Bach, Corneo, and Steiner (2008) has argued that the richʺ do not pay taxes adequately in relation to their income, finding, for instance, an effective tax rate of only 38.1% for the 0.001% fractile of German income taxpayers in 2001. This result contrasts sharply with the...

The contribution Bach, Corneo and Steiner (2008) has argued that "the rich" do not pay taxes adequately in relation to their income, finding, for instance, an effective tax rate of only 38.1% for the 0.001% fractile of German income taxpayers in 2001. This result contrasts sharply with the...

In diesem Beitrag wird die kroatische Mehrwertsteuergesetzgebung von 1995 bis 2008 analysiert. Wir beschreiben die wichtigsten Gesetzesänderungen und zeigen, dass die vom Steuergesetzgeber mit der Begünstigung bestimmter Produkte und Branchen intendierten wirtschafts- und sozialpolitischen...

The paper analyzes the impact of in investor capital gains taxation on corporate leverage of Austrian corporations. We conduct our analyses for a unique sample of Austrian firms, including a large part of non-listed corporations. By means of regression analyses we show that the capital gains tax...