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Verhaltensreaktionen und Aufkommenswirkungen bei Einführung einer G(K)KB
Kimpel, Gerrit - 2016
Im Zuge der Diskussion einer Harmonisierung der Ertragsbesteuerung innerhalb der Europäischen Union wird bereits seit geraumer Zeit die Einführung einer gemeinsamen konsolidierten Körperschaftsteuerbemessungsgrundlage (GKKB/CCCTB) von den Mitgliedsstaaten der Europäischen Union in Erwägung...
Persistent link: https://www.econbiz.de/10011476885
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An examination of multijurisdictional corporate income taxation under formula apportionment
Gordon, Roger H. - In: Econometrica : journal of the Econometric Society, an … 54 (1986) 6, pp. 1357-1373
Persistent link: https://www.econbiz.de/10001014371
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The common consolidated corporate tax base - efficiency aspects of apportionment
Jilke, Jürgen - In: Development and economic policy : ninth European …, (pp. 95-119). 2011
Persistent link: https://www.econbiz.de/10010221958
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Management Incentives Under Formula Apportionment - Tax-Induced Distortions of Effort and Compensation in a Principal-Agent Setting
Martini, Jan T. - 2014
The introduction of a common consolidated corporate tax base (CCCTB) and tax allocation via formula apportionment (FA) is hotly debated in the European Union (EU) since more than a decade. While the literature has thoroughly analyzed the economic effects of FA from a macro-level perspective, the...
Persistent link: https://www.econbiz.de/10013048829
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Management Incentives Under Formula Apportionment – Tax-Induced Distortions of Effort and Compensation in a Principal-Agent Setting
Martini, Jan T. - 2014
The introduction of a common consolidated corporate tax base (CCCTB) and tax allocation via formula apportionment (FA) is hotly debated in the European Union (EU) since more than a decade. While the literature has thoroughly analyzed the economic effects of FA from a macro-level perspective, the...
Persistent link: https://www.econbiz.de/10013051110
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Tax-induced distortions of effort and compensation in a principal-agent setting
Martini, Jan T.; Niemann, Rainer; Simons, Dirk - In: Journal of international accounting auditing & taxation 27 (2016), pp. 26-39
Persistent link: https://www.econbiz.de/10011624461
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Taxation of international investment and accounting valuation
De Waegenaere, Anja (contributor);  … - 2006 - Rev.
Persistent link: https://www.econbiz.de/10003753995
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Corporate income taxation of multinationals in a general equilibrium model
Eichner, Thomas (contributor); Runkel, Marco (contributor) - 2008
Persistent link: https://www.econbiz.de/10003712590