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ZEW Corporate Taxation Microsimulation Model (ZEW TaxCoMM)
Reister, Timo; Spengel, Christoph; Finke, Katharina; … - 2008
Current political discussions in Germany and other European countries illustrate the importance accorded to revenue and distribution effects of tax reforms. Whereas widely recognized concepts of effective tax measures can provide important insights into the incentives of taxation they do not...
Persistent link: https://www.econbiz.de/10010298699
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ZEW Corporate Taxation Microsimulation Model (ZEW TaxCoMM)
Reister, Timo; Spengel, Christoph; Finke, Katharina; … - 2009
Current political discussions in Germany and other European countries illustrate the importance accorded to revenue and distribution effects of tax reforms. Whereas widely recognized concepts of effective tax measures can provide important insights into the incentives of taxation they do not...
Persistent link: https://www.econbiz.de/10010299072
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Die Besteuerung internationaler Konzerne im europäischen Binnenmarkt
Bregenhorn-Kuhs, Astrid - 1998
Persistent link: https://www.econbiz.de/10000661645
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Fehlentwicklungen bei der deutschen Unternehmensbesteuerung
Bareis, Peter - In: Anforderungen an ein modernes Steuersystem angesichts …, (pp. 67-96). 2006
Persistent link: https://www.econbiz.de/10003346565
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ZEW Corporate Taxation Microsimulation Model (ZEW TaxCoMM)
Reister, Timo; Spengel, Christoph; Finke, Katharina; … - 2008
Current political discussions in Germany and other European countries illustrate the importance accorded to revenue and distribution effects of tax reforms. Whereas widely recognized concepts of effective tax measures can provide important insights into the incentives of taxation they do not...
Persistent link: https://www.econbiz.de/10003793921
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Transition strategies in fundamental tax reform
Keuschnigg, Christian; Keuschnigg, Mirela - 2010
Persistent link: https://www.econbiz.de/10008668313
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ZEW Corporate Taxation Microsimulation Model (ZEW TaxCoMM)
Reister, Timo; Spengel, Christoph; Finke, Katharina; … - 2009
Current political discussions in Germany and other European countries illustrate the importance accorded to revenue and distribution effects of tax reforms. Whereas widely recognized concepts of effective tax measures can provide important insights into the incentives of taxation they do not...
Persistent link: https://www.econbiz.de/10003873302
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The impact of thin-capitalization rules on the capital structure of multinational firms
Büttner, Thiess; Overesch, Michael; Schreiber, Ulrich; … - In: Journal of public economics 96 (2012) 11/12, pp. 930-938
Persistent link: https://www.econbiz.de/10009702431
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Corporate income taxation and firms' investment and financing decisions
Dwenger, Nadja - 2010
Persistent link: https://www.econbiz.de/10009668566