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Search costs and corporate income tax competition
Konrad, Kai A. - 2011
Persistent link: https://www.econbiz.de/10009238565
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Search costs and corporate income tax competition
Konrad, Kai A. - 2010
Persistent link: https://www.econbiz.de/10008933799
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Search Costs and Corporate Income Tax Competition
Konrad, Kai A. - 2011
This paper studies corporate tax competition if it is costly to learn some of the elements that determine the effective tax burden. Search cost may, but need not, eliminate the tax competition pressure. The outcome depends on the boundaries of tax rate and tax base choices. Search cost can...
Persistent link: https://www.econbiz.de/10013132649
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Search Costs and Corporate Income Tax Competition
Konrad, Kai A. - 2010
This paper studies corporate tax competition if it is costly to learn some of the elements that determine the effective tax burden. Search cost may, but need not, eliminate the tax competition pressure. The outcome depends on the boundaries of tax rate and tax base choices. Search cost can...
Persistent link: https://www.econbiz.de/10013136588
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Search costs and corporate income tax competition
Konrad, Kai A. - 2010
This paper studies corporate tax competition if it is costly to learn some of the elements that determine the effective tax burden. Search cost may, but need not, eliminate the tax competition pressure. The outcome depends on the boundaries of tax rate and tax base choices. Search cost can...
Persistent link: https://www.econbiz.de/10008699025
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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
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Tax Competition Effects of a Minimum Tax Rate : Empirical Evidence from German Municipalities
Buettner, Thiess; Poehnlein, Maximilian - 2022
previously unregulated municipalities in Germany to set a tax rate of at least 10% on firms' taxable profits. We use a spatial …
Persistent link: https://www.econbiz.de/10013293017
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What Really Affects German Firms' Effective Tax Rate?
Kraft, Anastasia - 2014
This paper investigates the determinants of the effective tax rate (ETR) of German firms spanning the Germany … possibilities to reduce the tax burden, resulting in a negative association with ETR. Germany's tax reform of 2008 has a negative …
Persistent link: https://www.econbiz.de/10013063650
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Effektiver Unternehmensteuersatz in Deutschland seit Jahren konstant
Hentze, Tobias - In: IW-Kurzberichte (2019) 12
Steuerbelastung sind in Deutschland auf Abweichungen zwischen der Handels- und der Steuerbilanz zurückzuführen. Inwieweit Konzerne … Gewinne verlagern, um Steuern zu sparen, lässt sich mit diesem Vergleich nicht abschätzen. Die Mehrheit der Unternehmen in … Deutschland zahlt in etwa den tariflichen Steuersatz. …
Persistent link: https://www.econbiz.de/10011976686
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Which Effective Tax Rate?
Fullerton, Don - 2021
interest rates, while others estimate the additional taxes associated with a marginal increase in investment. Because there are …
Persistent link: https://www.econbiz.de/10013217961