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Effectiveness of fiscal incentives for R&D : quasi-experimental evidence

Guceri, Irem; Liu, Li - 2015

Persistent link: https://www.econbiz.de/10011458024

The effect of mandatory extraction payment disclosures on corporate tax avoidance : evidence from the United Kingdom

Kobbi-Fakhfakh, Sameh; Driss, Fatma - In: Accounting in Europe 21 (2024) 1, pp. 44-67

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Der Steuerwettbewerb und die Osterweiterung der EU

Fuest, Clemens; Fuest, Winfried - In: Wirtschaftsdienst 84 (2004) 7, pp. 438-442

Die neuen Beitrittsländer der EU besteuern ihre Unternehmen häuﬁg deutlich unter dem Niveau der alten EU Länder. Insbesondere zur Besteuerung in Deutschland besteht ein großer Abstand. Ist die Forderung der Bundesregierung gerechtfertigt, den Steuerwettbewerb innerhalb der EU durch...

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Corporate effective tax rates and tax reform : evidence spanning Australia's Ralph review of business taxation reform

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The dilemmas of tax coordination in the enlarged European Union

Brøchner, Jens; Jensen, Jesper; Svensson, Patrik; … - 2006

Persistent link: https://www.econbiz.de/10003457279

The dilemmas of tax coordination in the enlarged European Union

Brøchner, Jens; Jensen, Jesper; Svensson, Patrik; … - 2006

This study evaluates the economic effects of corporate tax coordination in the enlarged European Union using a computable general equilibrium model and a comprehensive set of scenarios for both a common corporate EU tax base and for full harmonisation of tax bases and tax rates. Our main...