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Die steuerliche Standortattraktivität für Investitionen und hochqualifizierte Arbeitskräfte im internationalen Vergleich
Elschner, Christina; Overesch, Michael - In: Der Betrieb 59 (2006) 18, pp. 1017-1021
Persistent link: https://www.econbiz.de/10003320803
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The effective tax burden of companies and of highly skilled manpower : tax policy stratgeies in a globalised economy
Elschner, Christina; Lammersen, Lothar; Overesch, Michael; … - In: Fiscal studies : the journal of the Institute for … 27 (2006) 4, pp. 513-534
Persistent link: https://www.econbiz.de/10003393653
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The effective tax burden of companies and on highly skilled manpower : tax policy strategies in a globalized economy
Elschner, Christina; Lammersen, Lothar; Overesch, Michael; … - 2005
Company taxes and taxes on highly skilled labour both influence the attractiveness of a particular region as a location for investment. We measure the effective tax burden on capital investment and on highly qualified labour in 33 locations across Europe and the United States. We then correlate...
Persistent link: https://www.econbiz.de/10002821875
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The Effective Tax Burden of Companies and on Highly Skilled Manpower : Tax Policy Strategies in a Globalized Economy
Elschner, Christina; Lammersen, Lothar; Overesch, Michael; … - 2015
Company taxes and taxes on highly skilled labour both influence the attractiveness of a particular region as a location for investment. We measure the effective tax burden on capital investment and on highly qualified labour in 33 locations across Europe and the United States. We then correlate...
Persistent link: https://www.econbiz.de/10014064597
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Die deutsche Steuerquote : konzeptionelle Fragen und internationaler Vergleich
Becker, Johannes; Fuest, Clemens - In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 86 (2006) 6, pp. 355-360
Persistent link: https://www.econbiz.de/10003334868
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Kapital und Unternehmen unterwegs? : empirische Befunde zu Steuerarbitrage und Unternehmensverlagerungen
Becker, Johannes; Fuest, Clemens - In: Steuern im europäischen Wettbewerb : Unterbieten oder …, (pp. 29-37). 2007
Persistent link: https://www.econbiz.de/10003554613
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Corporate tax effects on the quality and quantity of FDI
Becker, Johannes; Fuest, Clemens; Riedel, Nadine - In: European economic review : EER 56 (2012) 8, pp. 1495-1511
Persistent link: https://www.econbiz.de/10009706495
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The tax burden on international assignments
Endres, Dieter; Spengel, Christoph; Elschner, Christina; … - In: Intertax : international tax review 33 (2005) 11, pp. 490-502
Persistent link: https://www.econbiz.de/10003199080
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International taxation of expatriates : survey of 20 tax and sociale security regimes and analysis of effective tax burdens on international assignments
Jacobs, Otto H.; Endres, Dieter; Spengel, Christoph; … - 2005
Persistent link: https://www.econbiz.de/10003029547
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Assessing the influence of different interest groups on international tax policy : evidence from the BEPS project
Elschner, Christina; Hardeck, Inga - In: Contemporary accounting research : the journal of the … 39 (2022) 1, pp. 304-338
Persistent link: https://www.econbiz.de/10013165385