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The treatment of deductions under a sales tax

Grant, Simon; King, Stephen P. - 1993

Persistent link: https://www.econbiz.de/10000855397

Understanding investment incentives under parallel tax systems : an application to the alternative minimum tax

Lyon, Andrew B. - 1989

Persistent link: https://www.econbiz.de/10000764192

Tax expenditures : an examination of tax incentives and tax preferences in the Canadian Federal income tax system

Smith, Roger S. - 1979

Persistent link: https://www.econbiz.de/10000415556

Do tax incentives affect investment? : an analysis of the new markets tax credit

Gurley-Calvez, Tami; Gilbert, Thomas J.; Harper, Katherine - In: Public finance review : PFR 37 (2009) 4, pp. 371-398

Persistent link: https://www.econbiz.de/10003854919

Zinsbereinigung des Eigenkapitals im internationalen Steuerwettbewerb : eine kostengünstige Alternative zu "Thin Capitalization Rules"?

Rumpf, Dominik - 2008

Dieser Beitrag untersucht die Wirkungen der Zinsbereinigung des Eigenkapitals auf das zu erwartende Steueraufkommen und auf den internationalen Steuerwettbewerb. Ausgangspunkt hierfür ist eine modelltheoreti-sche Untersuchung des Zusammenhanges zwischen Kapitalmarktrenditen und...

Persistent link: https://www.econbiz.de/10003872091

The impact of losses on income tax revenue and implicit tax rates of different income sources : evidence from microsimulation using tax statistics for Germany

Bach, Stefan; Buslei, Hermann - 2009

In order to calculate the burden of a comprehensive and progressive income tax falling on a certain income source, an apportionment scheme for the entire tax burden has to be chosen. This raises the question of how to deal with losses, which is relevant for Germany in view of the heavy losses...

Persistent link: https://www.econbiz.de/10003902662