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  • Search: subject:"Unternehmensbesteuerung"
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Year of publication
Subject
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Unternehmensbesteuerung 10,607 Corporate taxation 10,222 Körperschaftsteuer 2,900 Corporate income tax 2,815 Theorie 2,170 Theory 2,095 Deutschland 2,074 Multinationales Unternehmen 2,072 Transnational corporation 1,960 Germany 1,888 Steuerreform 1,639 Tax reform 1,523 Steuervermeidung 1,485 Tax avoidance 1,467 Steuerwirkung 1,128 Tax effects 1,065 EU-Staaten 1,034 EU countries 980 Steuerwettbewerb 969 Tax competition 901 Welt 899 World 882 USA 840 Steuerpolitik 835 Steuerbelastung 820 Auslandsinvestition 817 Foreign investment 814 United States 813 Tax policy 758 Steuerrecht 740 Tax burden 731 Steuervergünstigung 691 Tax incentive 682 Internationales Steuerrecht 675 Steuerplanung 665 Einkommensteuer 654 Tax planning 632 International tax law 608 Income tax 605 Steuererhebungsverfahren 601
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Online availability
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Free 4,369 Undetermined 1,745 CC license 160 Digitizable 3
Type of publication
All
Book / Working Paper 6,467 Article 4,419 Journal 22 Database 1
Subcategories
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Article in journal 3,533 Working paper 2,216 Book section 750 Proceedings 254 Government document 139 Textbook 117 Handbook 51 Law 36 Report 33 Case study 19 Guidebook 18 Literature review 14 Review 13 Statistics 8 Glossary included 5 Introduction 4 Reference work 3 Biography 1 Dissertation 1
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Language
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English 8,377 German 2,260 French 86 Italian 40 Polish 35 Swedish 32 Spanish 31 Russian 30 Undetermined 19 Dutch 9 Finnish 6 Norwegian 5 Serbian 5 Danish 4 Hungarian 3 Portuguese 3 Modern Greek (1453-) 2 Croatian 2 Ukrainian 2 Valencian 1 Romanian 1
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Author
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Spengel, Christoph 218 Fuest, Clemens 138 Devereux, Michael P. 107 Schjelderup, Guttorm 91 Becker, Johannes 85 Haufler, Andreas 79 Mooij, Ruud A. de 69 Overesch, Michael 67 Panteghini, Paolo 66 Schindler, Dirk 63 Schreiber, Ulrich 62 Auerbach, Alan J. 61 Jacobs, Otto H. 61 Slemrod, Joel 56 Wamser, Georg 56 Egger, Peter 55 Riedel, Nadine 55 Sureth-Sloane, Caren 55 Weichenrieder, Alfons J. 50 Jacob, Martin 48 Heckemeyer, Jost H. 46 Nicodème, Gaëtan 46 Stimmelmayr, Michael 44 Gordon, Roger H. 43 Janský, Petr 42 Mintz, Jack M. 42 Keuschnigg, Christian 41 Gérard, Marcel 40 Keen, Michael 39 Niemann, Rainer 39 Herzig, Norbert 38 Winner, Hannes 38 Bach, Stefan 37 Ruf, Martin 37 Hebous, Shafik 35 Hines, James R. 35 Langenmayr, Dominika 35 Klemm, Alexander 34 Huizinga, Harry 33 Liu, Li 33
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Institution
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National Bureau of Economic Research 159 OECD 80 Canadian Tax Foundation 35 Internationale Vereinigung für Steuerrecht 22 Zentrum für Europäische Wirtschaftsforschung 21 Springer Fachmedien Wiesbaden 18 European Commission / Directorate-General for Taxation and Customs Union 15 International Bureau of Fiscal Documentation 15 Fachinstitut der Steuerberater 14 Institut der Wirtschaftsprüfer in Deutschland 14 Verlag Dr. Otto Schmidt 13 Europäische Kommission 11 Universität Mannheim 11 Deutsche Steuerjuristische Gesellschaft 10 NWB Verlag 10 Institut Finanzen und Steuern 9 Sachverständigenrat zur Begutachtung der Gesamtwirtschaftlichen Entwicklung 9 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 Institute for Fiscal Studies 6 Stiftung Familienunternehmen 6 Universität Hamburg 6 arqus - Arbeitskreis Quantitative Steuerlehre 6 Bundesverband der Deutschen Industrie 5 European Parliament / Directorate-General for Internal Policies of the Union 5 Linde Verlag 5 Stiftung Marktwirtschaft 5 USA / Congress / Senate / Committee on Small Business 5 Binder Dijker Otte & Co. <Brüssel> 4 Deutschland / Bundesministerium der Finanzen / Wissenschaftlicher Beirat 4 Europäische Kommission / Generaldirektion Steuern und Zollunion 4 Organisation for Economic Co-operation and Development 4 USA / Congress / House of Representatives / Committee on Ways and Means / Subcommittee on Select Revenue Measures 4 Universität Hamburg / Institut für Ausländisches und Internationales Finanz- und Steuerwesen 4 American Enterprise Institute for Public Policy Research 3 Christian-Albrechts-Universität zu Kiel / Institut für Weltwirtschaft 3 Deutsches Wissenschaftliches Institut der Steuerberater 3
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Published in...
All
CESifo working papers 259 Working paper 185 NBER working paper series 155 Working paper / National Bureau of Economic Research, Inc. 114 NBER Working Paper 113 National tax journal 111 CESifo Working Paper 93 International tax and public finance 90 CESifo Working Paper Series 89 Journal of public economics 88 Discussion paper 74 Der Betrieb 71 Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre 71 ZEW discussion papers 71 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 50 FinanzArchiv : European journal of public finance 44 The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association 43 Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 41 ZEW Discussion Papers 41 Discussion paper / Centre for Economic Policy Research 38 WPg : Kompetenz schafft Vertrauen 37 World tax journal : WTJ 37 Working paper series 35 Fiscal studies : the journal of the Institute for Fiscal Studies 34 Discussion papers / CEPR 33 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 Wirtschaftsdienst 29 Advances in taxation 27 Working paper / World Institute for Development Economics Research 27 Discussion paper series 26 Europäische Hochschulschriften / 5 26 Finance research letters 26 IMF Working Paper 26
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Source
All
ECONIS (ZBW) 10,502 EconStor 348 RePEc 42 USB Cologne (EcoSocSci) 7 ArchiDok 3 BASE 2 OLC EcoSci 2 Other ZBW resources 2 USB Cologne (business full texts) 1
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Showing 1 - 10 of 8,974
 
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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
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Impact of the global minimum tax on domestic tax legislation
Koch, Reinald; Ostermann, Leon; Spengel, Christoph - 2026
This paper examines how jurisdictions have responded to the introduction of the OECD Pillar Two framework and analyses the implications of these developments for international tax competition. Using a comprehensive dataset covering 223 tax systems, we examine the global implementation of Pillar...
Persistent link: https://www.econbiz.de/10016060043
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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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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 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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The distribution of profit shifting
Clifford, Sarah; Miethe, Jakob; Semelet, Camille - 2025
This paper characterizes profit shifting behavior across the size distribution of multinational enterprises (MNEs) to evaluate the targeting of the recently introduced Global Minimum Tax (GMT). Using German microeconomic administrative data with no reporting gaps for tax havens, we first...
Persistent link: https://www.econbiz.de/10015426877
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The economics of the global minimum tax
Schjelderup, Guttorm; Stähler, Frank - 2024
Persistent link: https://www.econbiz.de/10015056425
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The economics of the global minimum tax
Schjelderup, Guttorm; Stähler, Frank - 2023
Book / Working Paper
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The economics of the global minimum tax
Schjelderup, Guttorm; Stähler, Frank - 2023
Book / Working Paper
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The Economics of the Global Minimum Tax
Schjelderup, Guttorm; Stähler, Frank - 2023
Book / Working Paper
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The Economics of the Global Minimum Tax
Schjelderup, Guttorm; Stähler, Frank - 2023
Book / Working Paper
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A global minimum tax for large firms only : implications for tax competition
Haufler, Andreas; Kato, Hayato - 2024
Persistent link: https://www.econbiz.de/10014517798
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A global minimum tax for large firms only : implications for tax competition
Haufler, Andreas; Kato, Hayato - 2024
Book / Working Paper
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A global minimum tax for large firms only : implications for tax competition
Haufler, Andreas; Kato, Hayato - 2024
Book / Working Paper
Cover Image
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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A global minimum tax for large firms only : implications for tax competition
Kato, Hayato; Haufler, Andreas - 2024 - This version: December 2024
The Global Minimum Tax (GMT) is applied only to firms above a certain size threshold, permitting countries to set differential tax rates for small and large firms. We analyze tax competition among multiple tax havens and a non-haven country for heterogeneous multinationals to evaluate the...
Persistent link: https://www.econbiz.de/10015574626
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