This book investigates the taxation of companies under economic and financial distress. A company in economic distress has no or low profitability and a low going-concern value. On the other hand, a company in financial distress is a viable entity with current, but not necessarily long-term,...

When and how to subsidize tax-favored pension accounts? To defend myopic workers against themselves, the government introduces a mandatory system but to help savers, it adds taxfavored retirement accounts. If the mandatory system is progressive, then a proportional voluntary system can...

Existing evidence indicates that companies' reported earnings react to tax incentives, but we do not know whether these are accounting responses, evasion responses or real responses. This paper tests for the responses using a quasi-experimental design of a corporate minimum tax scheme introduced...

In dem Gutachten wird die Standortqualität der vier Länder ausführlich beschrieben und miteinander verglichen und Vorteile und Nachteile innerhalb der einzelnen Länder abgewogen. Viele verschiedene Standortfaktoren - wie u.a. der ordnungspolitische Rahmen, Arbeitsmarktregulierungen,...