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  • Search: ("Steuerpolitik" OR "Steuerwettbewerb") AND NOT isPartOf
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Year of publication
Subject
All
Steuerpolitik 20,048 Tax policy 14,298 Theorie 6,916 Theory 6,695 Steuerwettbewerb 5,377 Tax competition 4,960 Deutschland 3,393 USA 2,459 Finanzpolitik 2,311 United States 2,286 Unternehmensbesteuerung 2,235 Germany 2,231 Corporate taxation 2,145 Steuerplanung 2,104 Tax planning 2,070 Steuerreform 2,029 Tax reform 1,887 Fiscal policy 1,877 EU-Staaten 1,750 EU countries 1,669 Steuersystem 1,639 Welt 1,597 World 1,563 Steuerwirkung 1,499 Tax system 1,473 Einkommensteuer 1,447 Vereinigte Staaten 1,443 Multinationales Unternehmen 1,363 Steuer 1,355 Tax effects 1,322 Transnational corporation 1,239 Income tax 1,236 Steuervergünstigung 1,183 Tax incentive 1,151 Kapitalertragsteuer 1,061 Steuerrecht 1,006 Capital income tax 981 Körperschaftsteuer 956 Steuervermeidung 950 Wirkungsanalyse 924
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Online availability
All
Free 8,841 Undetermined 2,891 CC license 263 Digitizable 101
Type of publication
All
Book / Working Paper 16,758 Article 12,142 Journal 127 Database 1 Other 1
Subcategories
All
Article in journal 6,842 Working paper 4,969 Book section 1,695 Proceedings 708 Government document 391 Textbook 133 Review 73 Handbook 67 Report 39 Statistics 37 Case study 33 Glossary included 30 Literature review 27 Guidebook 23 Introduction 20 Biography 12 Reference work 10 Law 5 Dissertation 3 Annual report 2
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Language
All
English 19,184 German 5,451 Undetermined 3,188 French 360 Russian 350 Spanish 132 Italian 92 Swedish 78 Polish 67 Dutch 50 Ukrainian 42 Hungarian 35 Croatian 34 Danish 30 Portuguese 28 Norwegian 18 Finnish 13 Czech 11 Bulgarian 7 Serbian 6 Turkish 6 Slovak 5 Bosnian 2 Estonian 2 Chinese 2 Arabic 1 Azerbaijani 1 Japanese 1 Korean 1 Romanian 1 Albanian 1
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Author
All
Haufler, Andreas 183 Fuest, Clemens 146 Schjelderup, Guttorm 122 Spengel, Christoph 112 Slemrod, Joel 97 Auerbach, Alan J. 90 Feld, Lars P. 88 Konrad, Kai A. 80 Büttner, Thiess 76 Bird, Richard M. 74 Janeba, Eckhard 74 Becker, Johannes 68 Weichenrieder, Alfons J. 68 Eggert, Wolfgang 65 Boss, Alfred 64 Feldstein, Martin S. 64 Keen, Michael 60 Razin, Asaf 60 Agrawal, David R. 58 Tanzi, Vito 58 Hines, James R. 55 Devereux, Michael P. 53 Schratzenstaller, Margit 53 Wooton, Ian 52 Wilson, John D. 49 Genschel, Philipp 48 Genser, Bernd 47 Gordon, Roger H. 47 Lockwood, Ben 47 Sinn, Hans-Werner 47 Bargain, Olivier 46 Klemm, Alexander 45 Mooij, Ruud A. de 45 Peichl, Andreas 45 Creedy, John 44 Köthenbürger, Marko 44 Nielsen, Søren Bo 44 Petersen, Hans-Georg 43 Truger, Achim 42 Wagener, Andreas 42
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Institution
All
National Bureau of Economic Research 390 OECD 135 National Tax Association 55 European Commission / Directorate-General for Taxation and Customs Union 52 Canadian Tax Foundation 38 Institut Finanzen und Steuern 33 Internationaler Währungsfonds 33 Arbeitskreis Quantitative Steuerlehre 32 International Monetary Fund 31 Europäische Kommission / Generaldirektion Steuern und Zollunion 30 International Bureau of Fiscal Documentation 28 United States / Congress / House / Committee on Ways and Means 26 European Commission / Directorate-General for Economic and Financial Affairs 25 Deutschland / Bundesregierung 22 Universität <Freiburg, Breisgau> / Lehrstuhl für Betriebswirtschaftliche Steuerlehre 22 United States / Congress / Senate / Committee on Finance 21 Committee on Finance, U.S. Senate 20 Institute for Fiscal Studies 19 Deutschland / Bundesministerium der Finanzen 18 Edward Elgar Publishing 18 Organisation for Economic Co-operation and Development 18 Springer Fachmedien Wiesbaden 18 Brookings Institution 17 Europäische Kommission 17 Internationale Vereinigung für Steuerrecht 17 Studieninstitut für Angewandte Haushalt- und Steuerpolitik <München> 16 USA / Congress / House of Representatives / Committee on Ways and Means 16 World Bank 16 American Enterprise Institute for Public Policy Research 15 Bund der Steuerzahler 15 USA / Joint Committee on Taxation 15 European Commission / Directorate General for Taxation and Customs Union 14 Europäische Kommission / Generaldirektion Wirtschaft und Finanzen 14 European Parliament / Directorate-General for Internal Policies of the Union 13 Internationaler Währungsfonds / Fiscal Affairs Department 13 London School of Economics and Political Science 13 Center for Social and Economic Research (CASE) 12 Oxford Economics 12 Syntesia 12 USA / Congress / Senate / Committee on Finance 12
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Published in...
All
CESifo working papers 389 NBER working paper series 376 National tax journal 339 Working paper / National Bureau of Economic Research, Inc. 323 NBER Working Paper 303 Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 253 Journal of public economics 245 International tax and public finance 217 Working paper 196 CESifo Working Paper 166 CESifo Working Paper Series 156 FinanzArchiv : European journal of public finance 156 Discussion paper / Centre for Economic Policy Research 135 Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA) 129 IMF working papers 105 Wirtschaftsdienst 95 Discussion paper 91 CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute 90 Discussion paper series 83 Steuer und Wirtschaft : StuW ; Zeitschrift für die gesamten Steuerwissenschaften 81 IMF working paper 78 Ifo-Schnelldienst 76 Public finance 75 SpringerLink / Bücher 75 Europäische Hochschulschriften / 5 72 Journal of urban economics 71 Regional science & urban economics 71 Public finance review : PFR 70 Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre 69 Advances in taxation 68 Canadian tax journal 67 Economics letters 67 The American economic review 65 The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association 64 Journal of public economic theory 63 European economic review : EER 62 ZEW discussion papers 62 Public choice 60 Working paper series 60 Working paper / World Institute for Development Economics Research 58
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Source
All
ECONIS (ZBW) 26,913 EconStor 830 USB Cologne (EcoSocSci) 593 RePEc 258 OLC EcoSci 189 USB Cologne (business full texts) 148 ArchiDok 63 Other ZBW resources 18 BASE 17
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Showing 1 - 10 of 24,243
 
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Vom Steuerwettbewerb zur koordinierten globalen Unternehmensbesteuerung? : Trends, Perspektiven und Belastungswirkungen
Bührle, Theresa; Nicolay, Katharina; Spengel, Christoph; … - 2023
Die Forscher des ZEW Mannheim rund um Professor Christoph Spengel kommen zu folgendem Ergebnis: Der Steuerwettbewerb …
Persistent link: https://www.econbiz.de/10014306055
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Reforming global tax governance : OECD and UN paths to effective and participatory tax reform
Boukal, Tomáš; Janský, Petr; Palanský, Miroslav; … - 2026
Global tax governance has long struggled with ineffectiveness, as reflected in rising corporate tax avoidance that costs governments hundreds of billions of dollars annually. In response, the Organisation for Economic Cooperation and Development (OECD)/G20 advanced the most ambitious initiative...
Persistent link: https://www.econbiz.de/10015583701
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More is not always better : an economic assessment of the EU's anti-avoidance tax framework
Koch, Reinald; Rehrl, Christoph; Spengel, Christoph - 2026
Over the past decade, the European Union has built a comprehensive supranational framework to combat corporate tax avoidance. This article provides the first integrated assessment of the EU's post-2015 anti-avoidance architecture, combining evidence on profit shifting by European multinationals,...
Persistent link: https://www.econbiz.de/10015670933
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The Global Minimum Tax Implementation Toolkit
2026
The Global Minimum Tax Implementation Toolkit serves as a roadmap for tax administrations and tax policy officials by setting out a series of implementation steps, each elaborated through complementary modules. It provides guidelines on best practices to tax administrations and tax policy...
Persistent link: https://www.econbiz.de/10015677027
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On the desirability of the global minimum tax : a dynamic view
Paulus, Nora; Zou, Benteng; Ruan, Weihua - 2026
Persistent link: https://www.econbiz.de/10016060858
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MNE Responses to the Global Minimum Tax
Contreras, Lucía - 2026
This paper provides an early empirical, ex post assessment of how MNEs have responded to the introduction of the Global Minimum Tax (GMT). The GMT, implemented in 2024, represents a fundamental change in international taxation. The paper analyses the realised responses of MNEs exploiting the EUR...
Persistent link: https://www.econbiz.de/10016073097
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Deutschland und die USA im Steuerwettbewerb : eine Untersuchung der Steuerbelastung nach der US-Steuerreform 2017
Zschocke, Paul - 2021
Körperschaftssteuersatzes durch den internationalen Steuerwettbewerb notwendig ist. Das vorliegende Buch setzt sich mit dieser Forderung …
Persistent link: https://www.econbiz.de/10012664414
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Deutschland und die USA im Steuerwettbewerb : eine Untersuchung der Steuerbelastung nach der US-Steuerreform 2017
Zschocke, Paul - 2021
Book / Working Paper
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A - potentially positive - welfare assessment of the global minimum tax
Brun, Lídia; Pycroft, Jonathan; Stöhlker, Daniel; … - 2025
We assess the welfare implications of the Global Minimum Tax (GMT) on corporate income in a multi-country macroeconomic model. The objectives of the GMT are to mitigate harmful tax competition and to curb wasteful profit shifting. The theoretical literature suggests that the welfare effects of...
Persistent link: https://www.econbiz.de/10015548944
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A (potentially positive) welfare assessment of the global minimum tax
Brun, Lidia; Pycroft, Jonathan; Stöhlker, Daniel; … - 2025
Book / Working Paper
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The global minimum tax, investment incentives and asymmetric tax competition
Chen, Xuyang; Sun, Rui - 2025 - This version: September, 2025
Persistent link: https://www.econbiz.de/10015466904
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Does the global minimum tax restrain tax competition?
Makino, Yusuke; Ogawa, Hikaru - 2025
Persistent link: https://www.econbiz.de/10015461567
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