This study examines the impact of the tax reform on corporate effective tax rate (ETR) and firm-specifics in Tunisia for the post tax reform period (after the fiscal year 2014).The corporate effective tax rate is a component by major firm-specific characteristics, especially firm size, capital...

The German corporate tax reform of 2008 has brought about important cuts in corporate tax rates, which were at the same time accompanied by significant changes in the determination of the tax base for both major German corporate taxes - corporate income tax and trade tax. The reform followed the...

While there is a large and growing number of studies on the determinants of corporate tax rates, the literature has so far ignored the fact that the behavior of governments in setting tax rates is often best described as a discrete choice decision problem. We set up an empirical model that...

While there is a large and growing number of studies on the determinants of corporate tax rates, the literature has so far ignored the fact that the behavior of governments in setting tax rates is often best described as a discrete choice decision problem. We set up an empirical model that...

Einleitung -- Vorstellung des Tax Cuts and Jobs Act -- Ausgewählte Aspekte des Handels-, Gesellschafts- und Steuerrechts in den USA -- Ausgewählte Aspekte des Handels-, Gesellschafts- und Steuerrechts in Deutschland -- Beschreibung und Entwicklung des Modells für den steuerlichen...