EconBiz - Find Economic Literature
    • Logout
    • Change account settings
  • A-Z
  • Beta
  • About EconBiz
  • News
  • Thesaurus (STW)
  • Academic Skills
  • Help
  •  My account 
    • Logout
    • Change account settings
  • Login
EconBiz - Find Economic Literature
Publications Events
Search options
Advanced Search history
My EconBiz
Favorites Loans Reservations Fines
    You are here:
  • Home
  • Search: subject:"Corporate taxation"
Narrow search

Narrow search

Year of publication
Subject
All
Corporate taxation 10,308 Unternehmensbesteuerung 10,227 Körperschaftsteuer 2,859 Corporate income tax 2,792 Theorie 2,105 Theory 2,084 Multinationales Unternehmen 2,027 Transnational corporation 1,954 Deutschland 1,925 Germany 1,880 Steuerreform 1,533 Tax reform 1,514 Steuervermeidung 1,464 Tax avoidance 1,456 Steuerwirkung 1,088 Tax effects 1,060 EU-Staaten 976 EU countries 972 Steuerwettbewerb 914 Tax competition 901 Welt 885 World 879 USA 830 Auslandsinvestition 821 Foreign investment 818 United States 814 Steuerpolitik 803 Steuerbelastung 760 Tax policy 752 Steuerrecht 731 Tax burden 731 Steuervergünstigung 683 Tax incentive 678 Internationales Steuerrecht 668 Steuerplanung 646 Einkommensteuer 629 Tax planning 626 International tax law 609 Income tax 596 Steuererhebungsverfahren 591
more ... less ...
Online availability
All
Free 4,444 Undetermined 1,797 CC license 157 Digitizable 3
Type of publication
All
Book / Working Paper 6,622 Article 4,384 Journal 21 Other 2 Database 1
Subcategories
All
Article in journal 3,499 Working paper 2,421 Book section 747 Proceedings 254 Government document 139 Textbook 116 Handbook 51 Law 36 Report 33 Case study 19 Guidebook 18 Literature review 14 Review 14 Statistics 8 Glossary included 5 Introduction 3 Reference work 3 Biography 1
more ... less ...
Language
All
English 8,469 German 2,079 Undetermined 225 French 86 Italian 41 Polish 35 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
more ... less ...
Author
All
Spengel, Christoph 208 Fuest, Clemens 152 Becker, Johannes 124 Devereux, Michael P. 109 Schjelderup, Guttorm 101 Riedel, Nadine 91 Panteghini, Paolo 80 Haufler, Andreas 76 Mooij, Ruud A. de 74 Overesch, Michael 70 Schindler, Dirk 68 Wamser, Georg 65 Nicodème, Gaëtan 62 Auerbach, Alan J. 61 Egger, Peter 59 Schreiber, Ulrich 58 Slemrod, Joel 57 Sureth-Sloane, Caren 55 Loretz, Simon 52 Jacobs, Otto H. 51 Huizinga, Harry 49 Jacob, Martin 48 Winner, Hannes 48 Heckemeyer, Jost H. 47 Keuschnigg, Christian 47 Weichenrieder, Alfons J. 47 Janský, Petr 44 Laeven, Luc 44 Stimmelmayr, Michael 44 Gordon, Roger H. 43 Keen, Michael 41 Mintz, Jack M. 41 Hebous, Shafik 40 Davies, Ronald B. 39 Voget, Johannes 39 Hines, James R. 38 Ruf, Martin 38 Altshuler, Rosanne 37 Gérard, Marcel 37 Herzig, Norbert 37
more ... less ...
Institution
All
National Bureau of Economic Research 158 OECD 78 CESifo 51 Saïd Business School, Oxford University 44 Canadian Tax Foundation 35 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 Institut Finanzen und Steuern 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 Verlag C.H. Beck 8 Fachverlag für Wirtschafts- und Steuerrecht Schäffer <Stuttgart> 7 USA / General Accounting Office 7 Verlag Dr. Kovač 7 Stiftung Familienunternehmen 6 Universität Hamburg 6 Bundesverband der Deutschen Industrie 5 European Parliament / Directorate-General for Internal Policies of the Union 5 Institute for Fiscal Studies 5 Linde Verlag 5 USA / Congress / Senate / Committee on Small Business 5 arqus - Arbeitskreis Quantitative Steuerlehre 5 Binder Dijker Otte & Co. <Brüssel> 4 Centre Emile Bernheim, Solvay Brussels School of Economics and Management 4
more ... less ...
Published in...
All
CESifo working papers 260 Working paper 185 NBER working paper series 154 CESifo Working Paper Series 140 Working paper / National Bureau of Economic Research, Inc. 114 NBER Working Paper 113 National tax journal 111 CESifo Working Paper 109 International tax and public finance 90 Journal of public economics 88 Discussion paper 72 Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre 71 Der Betrieb 70 ZEW discussion papers 69 Betriebs-Berater : BB 66 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 50 WU international taxation research paper series : research papers 48 ZEW Discussion Papers 47 Working Papers / Saïd Business School, Oxford University 44 FinanzArchiv : European journal of public finance 43 The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association 42 Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 41 Discussion paper / Centre for Economic Policy Research 38 World tax journal : WTJ 37 WPg : Kompetenz schafft Vertrauen 35 Working paper series 35 Fiscal studies : the journal of the Institute for Fiscal Studies 33 Discussion papers / CEPR 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 Advances in taxation 28 Europäische Hochschulschriften / 5 26 IMF Working Paper 26 Discussion paper series 25 Finance research letters 25 International review of financial analysis 25
more ... less ...
Source
All
ECONIS (ZBW) 10,450 RePEc 341 EconStor 227 Other ZBW resources 7 ArchiDok 3 BASE 2
Showing 1 - 10 of 9,007
 
Cover Image
Expected burdens of the global minimum tax : firm evidence
Baumgart, Eike; Blaufus, Kay; Paczkowski, Katharina - 2026
We provide firm-level evidence on expected tax burdens under the OECD's Pillar Two minimum tax using hand-collected financial statement disclosures from listed multinational groups headquartered in countries where Pillar Two has already taken effect. Our setting exploits a common reporting...
Persistent link: https://www.econbiz.de/10015635451
Saved in:
Cover Image
Transfer price documentation rules and multinational firm behavior : evidence from France
Laudage, Sabine; Riedel, Nadine; Schmidt, Katharina; … - 2026
In recent years, a growing number of countries have enacted tax rules that require multinational enterprises (MNEs) to document their intra-firm trade prices and show that they are set as in third-party trade. The objective of these rules is to limit opportunities for strategic trade mis-pricing...
Persistent link: https://www.econbiz.de/10015607696
Saved in:
Cover Image
Competitiveness of the tax system and economic growth
Christl, Michael; Köppl-Turyna, Monika - 2026
This paper examines whether the design of a country's tax system matters for economic growth using the Tax Foundation's International Tax Competitiveness Index (ITCI), a composite of more than 40 legislated tax-policy variables spanning corporate, individual income, consumption, property, and...
Persistent link: https://www.econbiz.de/10015652108
Saved in:
Show one more version 1
Cover Image
Competitiveness of the tax system and economic growth
Christl, Michael; Köppl-Turyna, Monika - 2026
Book / Working Paper
Cover Image
Resource investments and the timing of tax deductions
Ahlvik, Lassi; Harding, Torfinn - 2025
Persistent link: https://www.econbiz.de/10015152811
Saved in:
Cover Image
The enforcement dilemma of the global minimum tax
Hindriks, Jean; Nishimura, Yukihiro - 2025
Persistent link: https://www.econbiz.de/10015323757
Saved in:
Cover Image
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
Saved in:
Cover Image
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
Saved in:
Cover Image
Antitrust and corporate taxation
Lee, Jonghoon; Pond, Amy - 2025
Although citizens value competitive markets and support small businesses, we observe substantial variation in market concentration. Why do politicians abstain from taking action to reduce concentration? We propose an often overlooked political benefit to concentrated markets: When concentration...
Persistent link: https://www.econbiz.de/10015471176
Saved in:
Cover Image
OECD pillar two compliance costs : a quantitative assessment for EU-headquartered groups
Bray, Sean; Bunn, Daniel; Gaul, Johannes; Spengel, Christoph - 2025
This study examines the compliance costs of OECD Pillar Two, i.e., the “Global Minimum Tax,” for multinational enterprises headquartered in the European Union. Collecting data from chief financial officers and heads of finance or tax departments, we estimate compliance cost determinants and...
Persistent link: https://www.econbiz.de/10015473602
Saved in:
Cover Image
Down a slippery slope : lack of trust, coercive threats and business tax resistance in Greece : 1955-1988
Battilossi, Stefano; Pittaki, Zoi - 2025
Persistent link: https://www.econbiz.de/10015450721
Saved in:
  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9
  • 10
  • 11
  • Next
  • Last
A service of the
zbw
FAQ-Assistent (beta)
  • Sitemap
  • Plain language
  • Accessibility
  • Contact us
  • Imprint
  • Privacy

Loading...