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subject:"Steuervergünstigung"
~isPartOf:"Journal of business economics : JBE"
~isPartOf:"The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association"
~subject:"Unternehmensbewertung"
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Search: subject_exact:"Steuerbegünstigung"
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Steuervergünstigung
Unternehmensbewertung
Tax incentive
96
USA
53
United States
53
Corporate income tax
20
Körperschaftsteuer
20
Einkommensteuer
16
Income tax
16
Theorie
11
Theory
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Steuervermeidung
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Multinationales Unternehmen
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Steuerpolitik
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84
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Mills, Lillian F.
4
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Atwood, T. J.
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Buchheit, Steve
3
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Morrow, Michaele
3
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2
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2
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Streitferdt, Felix
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Wang, Shiing-wu
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1
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Journal of business economics : JBE
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association
NBER working paper series
239
National tax journal
219
Working paper / National Bureau of Economic Research, Inc.
213
NBER Working Paper
202
Journal of public economics
103
CESifo working papers
97
Working paper
61
Discussion paper series / IZA
60
International tax and public finance
52
Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre
46
CESifo Working Paper Series
45
Public finance review : PFR
43
Der Betrieb
42
IZA Discussion Paper
41
Advances in taxation
40
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37
Discussion paper / Centre for Economic Policy Research
37
Tax policy and the economy
36
CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute
30
The American economic review
30
Economic development quarterly : the journal of American economic revitalization
29
Journal of state taxation
29
Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik
29
Municipal finance journal : the state and local financing and municipal securities advisor
27
FinanzArchiv : public finance analysis
25
Regional science & urban economics
24
SOUTHMOD country report
24
Derivatives & financial instruments
23
IMF working papers
22
American economic journal : a journal of the American Economic Association
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Working paper series
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ZEW discussion papers
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Economics letters
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Fiscal studies : the journal of the Institute for Fiscal Studies
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IMF working paper
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Working paper / World Institute for Development Economics Research
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Applied economics
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Journal of urban economics
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ECONIS (ZBW)
96
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96
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1
Does IFRS information on tax loss carryforwards and negative performance improve predictions of earnings and cash flows?
Dreher, Sandra
;
Eichfelder, Sebastian
;
Noth, Felix
- In:
Journal of business economics : JBE
94
(
2024
)
1
,
pp. 1-39
Persistent link: https://www.econbiz.de/10014494375
Saved in:
2
Losses never sleep : the effect of tax loss offset on stock market returns during economic crises
Koch, Reinald
;
Holtmann, Svea
;
Giese, Henning
- In:
Journal of business economics : JBE
93
(
2023
)
1/2
,
pp. 59-109
Persistent link: https://www.econbiz.de/10014227720
Saved in:
3
Combating overreporting of deductions in tax returns : prefilling and restricting the deductibility of expenditures
Fochmann, Martin
;
Hechtner, Frank
;
Kölle, Tobias
; …
- In:
Journal of business economics : JBE
91
(
2021
)
7
,
pp. 935-964
Persistent link: https://www.econbiz.de/10012617784
Saved in:
4
The effect of intellectual property boxes on innovative activity and tax benefits
Bornemann, Tobias
;
Laplante, Stacie O. Kelley
;
Osswald, …
- In:
The journal of the American Taxation Association : a …
45
(
2023
)
2
,
pp. 7-33
Persistent link: https://www.econbiz.de/10014384773
Saved in:
5
New evidence on investors' valuation of deferred tax liabilities
Hamilton, Russ
- In:
The journal of the American Taxation Association : a …
45
(
2023
)
2
,
pp. 87-116
Persistent link: https://www.econbiz.de/10014384777
Saved in:
6
Does tax deductibility affect goodwill impairment decisions?
Khalil, Sarah
;
Romney, Miles
;
Utke, Steven
- In:
The journal of the American Taxation Association : a …
45
(
2023
)
2
,
pp. 117-146
Persistent link: https://www.econbiz.de/10014384778
Saved in:
7
The impact of juror knowledge of deductibility and defendants' tax rates on punitive damages awards : experimental evidence
Church, Bryan K.
;
Davis-Nozemack, Karie
;
Dhooge, Lucien J.
- In:
The journal of the American Taxation Association : a …
44
(
2022
)
1
,
pp. 7-22
Persistent link: https://www.econbiz.de/10013198990
Saved in:
8
The impact of tax incentive structure on taxpayers' retirement savings decisions
Cuccia, Andrew D.
;
Doxey, Marcus M.
;
Stinson, Shane R.
- In:
The journal of the American Taxation Association : a …
44
(
2022
)
1
,
pp. 23-47
Persistent link: https://www.econbiz.de/10013198991
Saved in:
9
Market and firm reaction to targeted tax benefits : evidence from the Tax Reform Act of 1986
Luchs-Nuñez, Jennifer
;
Plesko, George A.
;
Utke, Steven
- In:
The journal of the American Taxation Association : a …
44
(
2022
)
2
,
pp. 115-136
Persistent link: https://www.econbiz.de/10013533172
Saved in:
10
Implicit taxes of U.S. domestic and multinational firms during the past quarter century
Chyz, James A.
;
Luna, LeAnn
;
Smith, Hannah E.
- In:
The journal of the American Taxation Association : a …
43
(
2021
)
2
,
pp. 37-61
Persistent link: https://www.econbiz.de/10012794239
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