Wird die GmbH steuerlich entlastet oder muss sie mit weitreichenden Mehrbelastungen rechnen? Beides ist möglich. Die Unternehmensteuerreform 2008 verändert die steuerlichen Rahmenbedingungen für Unternehmen in Deutschland. Was genau wird anders, was bleibt? Und was können Sie tun, um auch...

This paper argues that profit-shifting activities of multi-jurisdictional enterprises (MJE) are maintained under a tax system of consolidation and formula apportionment (FA). A theoretical model discusses how an MJE can exploit its impact on the definition of the consolidated group...

This paper provides a theory and firm-level evidence on the incorporation decision of entrepreneurs in a model of taxes and corporate governance. The theory explains how the incorporation decision of entrepreneurs is driven by taxation (corporate and personal income taxes), corporate...