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  • Search: subject:"Corporate taxation"
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Year of publication
Subject
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Corporate taxation 9,892 Unternehmensbesteuerung 9,814 Körperschaftsteuer 2,684 Corporate income tax 2,621 Theorie 2,024 Theory 2,003 Multinationales Unternehmen 1,931 Deutschland 1,907 Germany 1,862 Transnational corporation 1,858 Steuerreform 1,495 Tax reform 1,477 Steuervermeidung 1,345 Tax avoidance 1,337 Steuerwirkung 1,041 Tax effects 1,016 EU-Staaten 944 EU countries 940 Steuerwettbewerb 869 Tax competition 856 Welt 839 World 833 USA 806 Auslandsinvestition 793 Foreign investment 790 United States 790 Steuerpolitik 753 Steuerbelastung 741 Steuerrecht 716 Tax burden 713 Tax policy 706 Steuervergünstigung 653 Tax incentive 648 Internationales Steuerrecht 643 Steuerplanung 625 Tax planning 605 Einkommensteuer 601 International tax law 585 Income tax 573 Steuererhebungsverfahren 555
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Online availability
All
Free 4,138 Undetermined 1,649 CC license 122
Type of publication
All
Book / Working Paper 6,437 Article 4,130 Journal 20 Other 2 Database 1
Type of publication (narrower categories)
All
Article in journal 3,228 Aufsatz in Zeitschrift 3,228 Graue Literatur 2,241 Non-commercial literature 2,241 Working Paper 2,028 Arbeitspapier 1,844 Aufsatz im Buch 743 Book section 743 Hochschulschrift 510 Thesis 366 Collection of articles of several authors 301 Sammelwerk 301 Konferenzschrift 203 Amtsdruckschrift 137 Government document 137 Conference proceedings 123 Lehrbuch 115 Bibliografie enthalten 99 Bibliography included 99 Textbook 98 Aufsatzsammlung 95 Handbook 51 Handbuch 51 Conference paper 44 Konferenzbeitrag 44 Collection of articles written by one author 38 Sammlung 38 Gesetz 36 Law 36 Advisory report 33 Gutachten 33 Festschrift 27 Article 23 Mehrbändiges Werk 21 Multi-volume publication 21 Guidebook 18 Ratgeber 18 Elektronischer Datenträger 14 Case study 13 Fallstudie 13
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Language
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English 8,038 German 2,071 Undetermined 224 French 84 Italian 41 Polish 34 Swedish 32 Russian 30 Spanish 29 Finnish 9 Dutch 9 Norwegian 5 Serbian 5 Danish 4 Portuguese 4 Czech 2 Croatian 2 Hungarian 2 Ukrainian 2 Valencian 1 Modern Greek (1453-) 1 Romanian 1
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Author
All
Spengel, Christoph 198 Fuest, Clemens 151 Becker, Johannes 123 Devereux, Michael P. 106 Schjelderup, Guttorm 97 Riedel, Nadine 89 Panteghini, Paolo 80 Mooij, Ruud A. de 74 Haufler, Andreas 73 Overesch, Michael 68 Schindler, Dirk 65 Wamser, Georg 63 Auerbach, Alan J. 60 Schreiber, Ulrich 58 Egger, Peter 57 Nicodème, Gaëtan 57 Slemrod, Joel 55 Sureth, Caren 53 Loretz, Simon 52 Jacobs, Otto H. 51 Winner, Hannes 48 Heckemeyer, Jost H. 47 Keuschnigg, Christian 47 Weichenrieder, Alfons J. 47 Huizinga, Harry 45 Jacob, Martin 43 Gordon, Roger H. 42 Janský, Petr 42 Keen, Michael 42 Stimmelmayr, Michael 42 Mintz, Jack M. 41 Hebous, Shafik 40 Davies, Ronald B. 38 Hines, James R. 38 Laeven, Luc 38 Ruf, Martin 38 Gérard, Marcel 37 Herzig, Norbert 37 Liu, Li 37 Voget, Johannes 37
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Institution
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National Bureau of Economic Research 152 OECD 67 CESifo 51 Saïd Business School, Oxford University 44 Canadian Tax Foundation 32 Internationale Vereinigung für Steuerrecht 22 Zentrum für Europäische Wirtschaftsforschung 21 Springer Fachmedien Wiesbaden 18 Zentrum für Europäische Wirtschaftsforschung (ZEW) 17 General Directorate Taxation and Custom Union, European Commission 16 European Commission / Directorate-General for Taxation and Customs Union 14 Institut der Wirtschaftsprüfer in Deutschland 14 International Bureau of Fiscal Documentation 14 Fachinstitut der Steuerberater 13 Europäische Kommission 12 International Monetary Fund (IMF) 12 Verlag Dr. Otto Schmidt 12 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 12 Deutsche Steuerjuristische Gesellschaft 10 NWB Verlag 10 Universität Mannheim 10 C.E.P.R. Discussion Papers 9 Sachverständigenrat zur Begutachtung der Gesamtwirtschaftlichen Entwicklung 9 Directorate-General Economic and Financial Affairs, European Commission 8 European Commission / Directorate-General for Economic and Financial Affairs 8 Institut Finanzen und Steuern 8 Verlag C.H. Beck 8 USA / General Accounting Office 7 Verlag Dr. Kovač 7 Stiftung Familienunternehmen 6 Bundesverband der Deutschen Industrie 5 European Parliament / Directorate-General for Internal Policies of the Union 5 Fachverlag für Wirtschafts- und Steuerrecht Schäffer <Stuttgart> 5 Institute for Fiscal Studies 5 Linde Verlag 5 USA / Congress / Senate / Committee on Small Business 5 Universität Hamburg 5 arqus - Arbeitskreis Quantitative Steuerlehre 5 Binder Dijker Otte & Co. <Brüssel> 4 Centre Emile Bernheim, Solvay Brussels School of Economics and Management 4
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Published in...
All
CESifo working papers 251 Working paper 178 NBER working paper series 148 CESifo Working Paper Series 140 Working paper / National Bureau of Economic Research, Inc. 114 NBER Working Paper 113 CESifo Working Paper 107 National tax journal 104 International tax and public finance 85 Journal of public economics 82 Der Betrieb 70 ZEW discussion papers 69 Betriebs-Berater : BB 66 Discussion paper 65 Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre 65 IMF working papers 53 SpringerLink / Bücher 53 CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute 50 The accounting review : a publication of the American Accounting Association 46 WU international taxation research paper series : research papers 45 ZEW Discussion Papers 45 Working Papers / Saïd Business School, Oxford University 44 FinanzArchiv : European journal of public finance 41 Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 41 The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association 39 Discussion paper / Centre for Economic Policy Research 38 World tax journal : WTJ 37 WPg : Kompetenz schafft Vertrauen 35 Fiscal studies : the journal of the Institute for Fiscal Studies 32 Steuer und Wirtschaft : StuW ; Zeitschrift für die gesamten Steuerwissenschaften 32 Steuer, Wirtschaft und Recht : SWR 32 ZEW - Centre for European Economic Research Discussion Paper 32 Working paper series 31 Advances in taxation 28 Discussion papers / CEPR 27 Europäische Hochschulschriften / 5 26 IMF Working Paper 26 Schriftenreihe Betriebswirtschaftliche Steuerlehre in Forschung und Praxis 25 Derivatives & financial instruments 24 Journal of business economics : JBE 24
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Source
All
ECONIS (ZBW) 10,022 RePEc 341 EconStor 215 Other ZBW resources 7 ArchiDok 3 BASE 2
Showing 1 - 10 of 10,590
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The enforcement dilemma of the global minimum tax
Hindriks, Jean; Nishimura, Yukihiro - 2025
Persistent link: https://www.econbiz.de/10015323757
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Resource investments and the timing of tax deductions
Ahlvik, Lassi; Harding, Torfinn - In: Journal of the Association of Environmental and … 12 (2025) 1, pp. 1-32
Persistent link: https://www.econbiz.de/10015152811
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The global minimum corporate tax : outcomes and options
Bradbury, David; O'Reilly, Pierce - 2025
This Perspective discusses the fiscal and economic impacts of the global minimum tax; currently being implemented by many countries around the world. The global minimum tax is expected to raise tax revenues, reduce profit-shifting, and allow jurisdictions to strike a better balance between...
Persistent link: https://www.econbiz.de/10015330889
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The relationship between leverage and profitability : the role of tax depreciation allowances
Koussis, Nicos; Menoncin, Francesco; Panteghini, Paolo - 2025
We extend Trade-Off Theory (TOT) by assuming that EBITDA (Earnings Before Interest, Taxes, Depreciation, and Amortization), rather than EBIT (Earnings Before Interest and Taxes), follows a Geometric Brownian Motion (GBM), and we thus consider the role of tax depreciation allowances (TDA) in...
Persistent link: https://www.econbiz.de/10015414038
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The economics of the global minimum tax
Schjelderup, Guttorm; Stähler, Frank - 2023
This paper shows that the OECD inclusive framework of Pillar Two fails to implement the claimed 15% minimum corporate tax for all subsidiaries of multinational corporations that are not shell companies. The reason is that the Substance-based Income Exclusion of Pillar Two allows to tax-deduct...
Persistent link: https://www.econbiz.de/10014233974
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Profit shifting of multinational enterprises : evidence from the Nordics
Viertola, Marika - 2023
Persistent link: https://www.econbiz.de/10014285483
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The tax wedge on the employer side in Italy
Caiumi, Antonella; Rinaldi, Marco - 2024
Persistent link: https://www.econbiz.de/10015325292
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Transfer (mis)pricing of multinational enterprises : evidence from Finland
Viertola, Marika - 2024
Persistent link: https://www.econbiz.de/10014581501
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Do taxes explain why firms rarely use performance-based malus contracts?
Niemann, Rainer; Sailer, Mariana - In: Journal of international accounting, auditing and taxation 55 (2024), pp. 1-20
Persistent link: https://www.econbiz.de/10015065891
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Global minimum tax and profit shifting
Boukal, Tomáš; Janský, Petr; Palanský, Miroslav - 2024
We develop a methodology to decompose the tax revenue impact of the global minimum tax introduced in 2024 into several components and quantify its potential impact on profit shifting. We apply it to 34 thousand multinational-country observations from tax returns, financial statements and...
Persistent link: https://www.econbiz.de/10015149419
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