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Interjurisdictional company taxation in Europe, the German reform and the new EU suggested direction

Gérard, Marcel - 2002

Germany from imputation to exemption and the objective announced by the EU Commission to provide EU businesses with a …

Persistent link: https://www.econbiz.de/10011408777

The influence of taxes on corporate financing and investment decisions against the background of the German tax reforms

Reinhard, Ludwig F. M.; Li, Steven - In: The European journal of finance 17 (2011) 7/8, pp. 717-737

Persistent link: https://www.econbiz.de/10009509832

Assessing the impact of introducing an ACE regime : a behavioural corporate microsimulation analysis for Germany

Finke, Katharina; Heckemeyer, Jost H.; Spengel, Christoph - 2014

ACE regime in Germany. The simulation results show that granting an ACE for corporate income tax purposes results in a …

Persistent link: https://www.econbiz.de/10010357589

What really affects German firms' effective tax rate?

Kraft, Anastasia - In: International journal of financial research 5 (2014) 3, pp. 1-19

Persistent link: https://www.econbiz.de/10010458580

Do wages rise when corporate taxes fall? : evidence from Germany's tax reform 2000

Moore, Nils aus dem; Kasten, Tanja; Schmidt, Christoph M. - 2014

We contribute to the empirical literature on the effective incidence of corporate income taxation by using the German Business Tax Reform of the year 2000 (GBTR 2000) as a natural experiment. Its effect on wages in the manufacturing sector is identified by means of a difference-in-differences...