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Assessing the Influence of Different Interest Groups on International Tax Policy : Evidence from the BEPS Project
Elschner, Christina; Hardeck, Inga - 2021
This study investigates the influence of three interest groups—businesses, the tax profession, and civil society—on tax rules in the context of the Organization for Economic Co-operation and Development (OECD) Base Erosion and Profit Shifting (BEPS) project. Our study is important as prior...
Persistent link: https://www.econbiz.de/10013216834
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Die Bedeutung von Steuern in der Nachhaltigkeitsberichterstattung : eine international vergleichende empirische Analyse
Hardeck, Inga - In: Journal of business economics : JBE 82 (2012) 2, pp. 101-131
Persistent link: https://www.econbiz.de/10009514861
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Legen Unternehmen freiwillig Steuerinformationen offen? : eine deskriptive Analyse am Beispiel des Country-by-Country Reportings in der Rohstoffindustrie
Hardeck, Inga; Wittenstein, Patrick; Yoganathan, Logini - In: Betriebswirtschaftliche Forschung und Praxis : BFuP 67 (2015) 4, pp. 397-418
Trotz zahlreicher Beiträge zum Country-by-Country Reporting mangelt es bisher an empirischer Evidenz zur Verbreitung einer länderbezogenen Berichterstattung steuerlicher Informationen. Die vorliegende Studie fasst freiwillige Initiativen sowie regulatorische Entwicklungen zusammen und...
Persistent link: https://www.econbiz.de/10011311049
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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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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 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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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