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Effektive Steuerbelastung der grenzüberschreitenden Geschäftstätigkeit nach den Vorschlägen zur Reform der Unternehmensbesteuerung
Spengel, Christoph - 2000
Das Steuersenkungsgesetz stellt das größte Reformvorhaben auf dem Gebiet der direkten Steuern in Deutschland seit der …
Persistent link: https://www.econbiz.de/10001465741
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Stellungnahme zum Steuersenkungsgesetz
Jacobs, Otto H. (contributor) - 2000
Persistent link: https://www.econbiz.de/10001467762
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Die Unternehmenssteuerreform 2001 und die fundamentale Bewertung von Kapitalgesellschaften
Gieralka, Adam - 2001
Persistent link: https://www.econbiz.de/10001669674
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Financial leverage and corporate taxation : evidence from German corporate tax return data
Dwenger, Nadja; Steiner, Viktor - In: International tax and public finance 21 (2014) 1, pp. 1-28
Persistent link: https://www.econbiz.de/10010343496
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Financial Leverage and Corporate Taxation : Evidence from German Corporate Tax Return Data
Dwenger, Nadja - 2011
corporate tax reform in Germany. The financial leverage is measured by the ratio of long-term debt to total capital. Endogeneity …
Persistent link: https://www.econbiz.de/10013134555
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The Influence of Tax Regimes on Distribution Policy of Corporations – Evidence from German Tax Reforms
Schanz, Deborah - 2012
reforms of 2002 and 2009 in Germany. Our sample contains all firms listed at the Frankfurt stock exchange in the years from …
Persistent link: https://www.econbiz.de/10013115146
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Ziele, Wirkungsweise und Steueraufkommen der neuen Zinsschranke
Broer, Michael - In: Schmollers Jahrbuch : journal of contextual economics 129 (2009) 3, pp. 391-413
Persistent link: https://www.econbiz.de/10003878042
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Expected effects of the US tax reform on other countries : global and local survey evidence
Boumans, Dorine; Fuest, Clemens; Krolage, Carla; … - In: International tax and public finance 27 (2020) 6, pp. 1608-1630
Persistent link: https://www.econbiz.de/10012310897
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Expected effects of the US tax reform on other countries : global and local survey evidence
Boumans, Dorine; Fuest, Clemens; Krolage, Carla; … - 2020
effects on investment in Germany are ambiguous: While some firms substitute between investment locations, others expand in … US intend to expand US investment in response to the reform, in particular large firms and manufacturing companies. The … negative impact on tax revenues and investment in countries with close economic ties to the US. …
Persistent link: https://www.econbiz.de/10012251340