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~isPartOf:"International tax and public finance"
~subject:"Theory"
~subject:"Unternehmensbesteuerung"
~type:"article"
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Theory
Unternehmensbesteuerung
Corporate taxation
67
Corporate income tax
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Körperschaftsteuer
23
Multinationales Unternehmen
23
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Riet, Maarten van't
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International tax and public finance
National tax journal
82
Journal of public economics
73
Betriebs-Berater : BB
66
Der Betrieb
66
FinanzArchiv : public finance analysis
38
Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik
37
The accounting review : a publication of the American Accounting Association
36
WPg : Kompetenz schafft Vertrauen
33
Steuer und Wirtschaft : StuW ; Zeitschrift für die gesamten Steuerwissenschaften
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Fiscal studies : the journal of the Institute for Fiscal Studies
30
Wirtschaftsdienst
26
Steuern und Bilanzen : STuB ; Zeitschrift für das Steuerrecht und die Rechnungslegung der Unternehmen
24
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association
23
Journal of financial economics
22
Journal of international accounting auditing & taxation
22
Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung : ZfbF
22
Derivatives & financial instruments
21
Journal of accounting & economics
21
The journal of corporate finance : contracting, governance and organization
21
Betriebswirtschaftliche Forschung und Praxis : BFuP
20
Finanz-Betrieb : FB ; Zeitschrift für Unternehmensfinanzierung und Finanzmanagement
20
Journal of business economics : JBE
19
Journal of state taxation
18
Die Betriebswirtschaft : DBW
17
European economic review : EER
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Journal of banking & finance
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Advances in taxation
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Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA)
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Economics letters
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World tax journal : WTJ
16
CESifo DICE Report
15
Der Schweizer Treuhänder : Monatsschrift für Wirtschaftsprüfung, Rechnungswesen, Unternehmens- und Steuerberatung ; offizielles Organ der Treuhand-Kammer
15
Economic modelling
15
Ifo-Schnelldienst
15
Public finance review : PFR
15
Canadian tax journal
14
Journal of international economics
13
Tax systems and tax reforms in Latin America
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ifo Schnelldienst
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ECONIS (ZBW)
67
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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
Cash-flow business taxation revisited : bankruptcy and asymmetric information
Boadway, Robin W.
;
Sato, Motohiro
;
Tremblay, Jean-François
- In:
International tax and public finance
29
(
2022
)
4
,
pp. 922-952
Persistent link: https://www.econbiz.de/10013438462
Saved in:
5
The immeasurable tax gains by Dutch shell companies
Lejour, Arjan
;
Möhlmann, Jan L.
;
Riet, Maarten van't
- In:
International tax and public finance
29
(
2022
)
2
,
pp. 316-357
Persistent link: https://www.econbiz.de/10013186714
Saved in:
6
Corporate taxes and union wages in the United States
Felix, R. Alison
;
Hines, James R.
- In:
International tax and public finance
29
(
2022
)
6
,
pp. 1450-1494
Persistent link: https://www.econbiz.de/10013541995
Saved in:
7
Efficiency and the taxation of bank profits
Boadway, Robin W.
;
Sato, Motohiro
;
Tremblay, Jean-François
- In:
International tax and public finance
28
(
2021
)
1
,
pp. 191-211
Persistent link: https://www.econbiz.de/10012428350
Saved in:
8
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:
9
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:
10
Welfare effects of business taxation under default risk
Comincioli, Nicola
;
Panteghini, Paolo
;
Vergalli, Sergio
- In:
International tax and public finance
28
(
2021
)
6
,
pp. 1412-1429
Persistent link: https://www.econbiz.de/10012703985
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