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~isPartOf:"International tax and public finance"
~subject:"EU-Staaten"
~subject:"Einkommensteuer"
~subject:"Tax avoidance"
~subject:"Tax reform"
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EU-Staaten
Einkommensteuer
Tax avoidance
Tax reform
Corporate taxation
68
Unternehmensbesteuerung
68
Theorie
24
Theory
24
Corporate income tax
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International tax and public finance
CESifo working papers
77
Working paper
50
Der Betrieb
45
National tax journal
40
Betriebs-Berater : BB
37
Discussion paper
27
NBER working paper series
26
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The accounting review : a publication of the American Accounting Association
23
Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik
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Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre
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CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute
21
Journal of public economics
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Steuer und Wirtschaft : StuW ; Zeitschrift für die gesamten Steuerwissenschaften
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WPg : Kompetenz schafft Vertrauen
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CESifo Working Paper Series
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Steuern und Bilanzen : STuB ; Zeitschrift für das Steuerrecht und die Rechnungslegung der Unternehmen
19
Working paper / National Bureau of Economic Research, Inc.
19
Discussion paper / Centre for Economic Policy Research
18
NBER Working Paper
18
Steuer, Wirtschaft und Recht : SWR
18
FinanzArchiv : public finance analysis
16
SpringerLink / Bücher
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WU international taxation research paper series : research papers
16
Discussion papers / CEPR
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Discussion paper / Tinbergen Institute
13
Taxation papers : working paper
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The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association
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Betriebswirtschaftliche Forschung und Praxis : BFuP
12
Fiscal studies : the journal of the Institute for Fiscal Studies
12
IES working paper
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Ifo-Schnelldienst
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Tax systems and tax reforms in Latin America
12
The journal of corporate finance : contracting, governance and organization
11
ZEW - Centre for European Economic Research Discussion Paper
11
Finanz-Betrieb : FB ; Zeitschrift für Unternehmensfinanzierung und Finanzmanagement
10
Journal of international accounting auditing & taxation
10
Review of accounting studies
10
Advances in taxation
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1
Threshold-dependent tax enforcement and the size distribution of firms : evidence from Germany
Klimsa, Drahomir
;
Ullmann, Robert
- In:
International tax and public finance
30
(
2023
)
4
,
pp. 1002-1035
Persistent link: https://www.econbiz.de/10014335020
Saved in:
2
Avoiding taxes : banks' use of internal debt
Reiter, Franz
;
Langenmayr, Dominika
;
Holtmann, Svea
- In:
International tax and public finance
28
(
2021
)
3
,
pp. 717-745
Persistent link: https://www.econbiz.de/10012545641
Saved in:
3
Corporate taxation when firms are heterogeneous : ACE versus CBIT
Schröder, Philipp J. H.
;
Sørensen, Allan
- In:
International tax and public finance
30
(
2023
)
2
,
pp. 396-418
Persistent link: https://www.econbiz.de/10014253552
Saved in:
4
Profit-splitting rules and the taxation of multinational digital platforms
Bloch, Francis
;
Demange, Gabrielle
- In:
International tax and public finance
28
(
2021
)
4
,
pp. 855-889
Persistent link: https://www.econbiz.de/10012617368
Saved in:
5
Designing international tax reform : lessons from TCJA
Herzfeld, Mindy
- In:
International tax and public finance
28
(
2021
)
5
,
pp. 1163-1187
Persistent link: https://www.econbiz.de/10012703903
Saved in:
6
Multinational corporations and tax havens : evidence from country-by-country reporting
Garcia-Bernardo, Javier
;
Janský, Petr
;
Tørsløv, Thomas
- In:
International tax and public finance
28
(
2021
)
6
,
pp. 1519-1561
Persistent link: https://www.econbiz.de/10012704006
Saved in:
7
Why the Norwegian shareholder income tax is neutral
Södersten, Jan
- In:
International tax and public finance
27
(
2020
)
1
,
pp. 32-37
Persistent link: https://www.econbiz.de/10012226498
Saved in:
8
How effective is an incremental ACE in addressing the debt bias? : evidence from corporate tax returns
Branzoli, Nicola
;
Caiumi, Antonella
- In:
International tax and public finance
27
(
2020
)
6
,
pp. 1485-1519
Persistent link: https://www.econbiz.de/10012310891
Saved in:
9
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
Saved in:
10
Corporate income taxes around the world : a survey on forward-looking tax measures and two applications
Steinmüller, Elias
;
Thunecke, Georg U.
;
Wamser, Georg
- In:
International tax and public finance
26
(
2019
)
2
,
pp. 418-456
Persistent link: https://www.econbiz.de/10012231017
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