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A proposal for the efficient taxation of all business income in the EU
Jarass, Lorenz J.; Obermair, Gustav M. - In: Intereconomics : review of European economic policy 41 (2006) 3, pp. 151-158
Persistent link: https://www.econbiz.de/10003333780
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Earnings before interest (EBIT) instead of profits as a tax base? : full compensation for the use of capital as a tax base for enterprises ; a possible initiative for the member st...
Jarass, Lorenz J.; Obermair, Gustav M. - In: European taxation : official journal of the … 47 (2007) 1, pp. 38-46
Persistent link: https://www.econbiz.de/10003417993
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Unternehmensbesteuerung: Steigende Dividenden, sinkendes Steueraufkommen - Was tun?
Jarass, Lorenz J. - In: Orientierungen zur Wirtschafts- und Gesellschaftspolitik (2005) 103, pp. 18 - 25
Persistent link: https://www.econbiz.de/10002686174
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Steuermaßnahmen zur nachhaltigen Staatsfinanzierung
Jarass, Lorenz J.; Obermair, Gustav M. - 2012
Persistent link: https://www.econbiz.de/10009504721