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Formula apportionment or separate accounting? : tax-induced distortions of multinationals' locational investment decisions
Ortmann, Regina; Pummerer, Erich - 2015
in Europe in the past years. The reason is that the EU Member States are striving to implement a common European tax … shifting, we find the introduction of a tax allocation system based on FA in Europe could lead to a severe shift of economic …
Persistent link: https://www.econbiz.de/10011430530
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Innovationen und asymmetrische Besteuerung : Theoretische Analyse und empirische Untersuchung der Zusammenhänge in Europa
Lüken, Jan - 2016
-- Steuern, Innovationen, Entrepreneurship und Wachstum -- Empirische Analyse der Innovationsaktivität in Europa. … Steuersystemen – die Anreize für inkrementelle Innovationen steigen sogar unter Umständen. Empirisch zeigt sich, dass es in Europa … Europa Die Zielgruppen • Dozierende und Studierende der BWL und VWL mit Schwerpunkt Finanzwissenschaft, Politische Ökonomik …
Persistent link: https://www.econbiz.de/10014019741
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Labor income taxation in a globalizing world: 1980-2012
Strecker, Nora Margot - 2017
Persistent link: https://www.econbiz.de/10011630352
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Capital gains taxation under different tax regimes
Sureth, Caren (contributor); Langeleh, Dirk (contributor) - 2005
This paper investigates the influence of different systems of current income and capital gains taxation on investor's decision to either carry out an investment in corporate shares or to invest funds alternatively on the capital market. Three basic tax systems are analyzed, a classical corporate...
Persistent link: https://www.econbiz.de/10003276589
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Robustheit der Investitionsneutralität bedeutender theoretischer Steuersysteme
Schneider, Dirk - 2005 - 1. Aufl.
Persistent link: https://www.econbiz.de/10013433024
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Inheritance tax regimes : a comparison
Jestl, Stefan - 2018
Persistent link: https://www.econbiz.de/10011932143
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Inheritance tax regimes : a comparison
Jestl, Stefan - 2018
Persistent link: https://www.econbiz.de/10011873348
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Tax attractiveness and the allocation of risk within multinationals
Dinkelbach, Andreas - 2015
This paper analyzes the impact of countries' tax attractiveness on the allocation of risk within multinational groups. Our dataset contains subsidiaries located in 32 European countries and owned by parents from 90 different countries globally. We show that tax symmetry positively influences the...
Persistent link: https://www.econbiz.de/10010511365