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Steuerpolitik 2006 : Analyse aus der Sicht des Mittelstands, insbesondere des deutschen Handwerks
Lefarth, Matthias - 2007
Persistent link: https://www.econbiz.de/10003428201
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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
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Was erwartet der Mittelstand von der Unternehmenssteuerreform? : Symposium am 29. September 1989
1989
Persistent link: https://www.econbiz.de/10000781985
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Effects of corporate tax reforms on SMEs' investment decisions under the particular consideration of inflation
Nam, Chang-woon; Radulescu, Doina - In: Small business economics : an entrepreneurship journal 29 (2007) 1/2, pp. 101-118
Persistent link: https://www.econbiz.de/10003471270
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Einfluss der Unternehmensteuerreform 2008 auf die effektive Steuerbelastung
Spengel, Christoph; Elschner, Christina; Grünewald, Michael - In: Reform der Unternehmensbesteuerung 2008, (pp. 86-97). 2007
Persistent link: https://www.econbiz.de/10003512526
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Überlegungen zur Fortentwicklung der Unternehmensbesteuerung in Deutschland
Spengel, Christoph - In: Kernfragen des Unternehmenssteuerrechts, (pp. 59-95). 2010
Persistent link: https://www.econbiz.de/10008652851
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Effects of corporate tax reforms on SMEs' investment decisions under the particular consideration of inflation
Nam, Chang-woon; Radulescu, Doina - 2005
Corporate tax reforms carried out in EU countries since 1980 entail lower statutory tax rates and reductions in generous tax depreciation provisions. Several countries including the UK have reduced tax rates for SMEs. This study compares incentive effects of such reforms on the SMEs’...
Persistent link: https://www.econbiz.de/10003007627
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Effects of corporate tax reforms on SMEs' investment decisions under the particular consideration of inflation
Nam, Chang-woon (contributor); Radulescu, Doina (contributor) - 2005
Corporate tax reforms carried out in EU countries since 1980 entail lower statutory tax rates and reductions in generous tax depreciation provisions. Several countries including the UK have reduced tax rates for SMEs. This study compares incentive effects of such reforms on the SMEs’...
Persistent link: https://www.econbiz.de/10003109877