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The reform of business property tax in Ontario: an evaluation
Smart, Michael - 2012
Persistent link: https://www.econbiz.de/10009612866
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Rot-grüne Steuerreformen in Deutschland : eine Zwischenbilanz
Truger, Achim (ed.) - 2001
Persistent link: https://www.econbiz.de/10001601561
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Zur Reform der Substanzbesteuerung des Betriebsvermögens in der Bundesrepublik Deutschland
In: Schmalenbachs Zeitschrift für betriebswirtschaftliche … 42 (1990) 9, pp. 707-732
Persistent link: https://www.econbiz.de/10001090642
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The impact of taxation structure on growth : empirical evidence from EU27 member states
Piroli, Giuseppe; Peschner, Jörg - 2023
What is the impact of taxation on growth? Is it supported by specific taxes and harmed by others? We use an error correction model to study the relationship between the tax composition and GDP growth in the EU27 Member States over the period 1995-2019. Under the constraint of revenue-neutrality,...
Persistent link: https://www.econbiz.de/10014303266
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Wealth tax as alternative minimum tax? The impact of a wealth tax on business structure and strategy
Sureth, Caren; Maiterth, Ralf - 2005
An alternative minimum tax (AMT) is often regarded as desirable. We analyze a wealth tax at corporate and personal level that is designed as an AMT as proposed by the German Green Party. This wealth tax is imputable to profit taxes and is hence intended to prevent multiple (multistage) taxation....
Persistent link: https://www.econbiz.de/10010298447
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Evaluating the minimum asset tax on corporations : an option pricing approach
Estache, Antonio; Wijnbergen, Sweder van - 1992
Persistent link: https://www.econbiz.de/10000135297
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Wealth tax as alternative minimum tax? : The impact of a wealth tax on business structure and strategy
Sureth, Caren (contributor); Maiterth, Ralf (contributor) - 2005
An alternative minimum tax (AMT) is often regarded as desirable. We analyze a wealth tax at corporate and personal level that is designed as an AMT as proposed by the German Green Party. This wealth tax is imputable to profit taxes and is hence intended to prevent multiple (multistage) taxation....
Persistent link: https://www.econbiz.de/10003276577