Search Results - subject:"business taxation"

Germany’s Swift Package of Business Tax Breaks Aimed at Stimulating Investment

Funke, Michael; Terasa, Raphael - 2026

Persistent link: https://www.econbiz.de/10015615980

Germany's swift package of business tax breaks aimed at stimulating investment

Funke, Michael; Terasa, Raphael - 2026

Germany has introduced a comprehensive package of staggered business tax breaks to accelerate business investment and give new momentum to economic growth. The key components of the so-called investment booster program are a temporary tax write-off on machinery and other equipment investments to...

Persistent link: https://www.econbiz.de/10015586899

Fiscal policy, distribution of local economic activity, and road freight flows

Creutzburg, Carsten; Leppert, Elias B.; Maennig, Wolfgang - 2026

In this paper, we examine whether local business taxation influences the spatial organization of domestic freight …

Persistent link: https://www.econbiz.de/10015669499

Firms' real and reporting responses to taxation : a review

Lester, Rebecca; Olbert, Marcel - 2025

Persistent link: https://www.econbiz.de/10015651705

Quantifying the 100 % exclusion of capital gains on small business stock

Abdulrauf, Zahrah; Auten, Gerald E.; Organ, Paul R.; … - 2025

Persistent link: https://www.econbiz.de/10015179495

Accounting for transparency: A framework and three applications in tax, managerial, and financial accounting

Bischof, Jannis; Gassen, Joachim; Rohlfing-Bastian, Anna; … - 2024

Persistent link: https://www.econbiz.de/10015324746

On the Main Determinants of Start-Up Investment in Developing Countries

Comincioli, Nicola; Panteghini, Paolo M.; Vergalli, Sergio - 2024

Persistent link: https://www.econbiz.de/10014534347

Rationalizing formula apportionment

Becker, Johannes - 2024

Many federal tax systems employ formula apportionment to allocate the taxable profits of large businesses to the federal subunits, where the subunits' specific tax rates are then applied. The formulas - such as the one recently proposed by the EU Commission and the one agreed upon by the...

Persistent link: https://www.econbiz.de/10014632348

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Rationalizing Formula Apportionment

Becker, Johannes - 2024

Book / Working Paper

Rationalizing formula apportionment

Becker, Johannes - 2023

Book / Working Paper

Firms' willingness to pay local business tax: The impact of trust and public goods

Giese, Henning; Heinemann-Heile, Vanessa - 2024

Persistent link: https://www.econbiz.de/10015072798

Firms' willingness to pay local business tax : the impact of trust and public goods

Giese, Henning; Heinemann-Heile, Vanessa - 2024

This study analyzes whether and to what extent the provision of public goods and firms' trust in local governments' handling of local business tax revenues are associated with firms' willingness to pay local business tax. Using survey data on German small- and medium-sized firms, we find that...

Persistent link: https://www.econbiz.de/10015069681