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Intangible Investment and Current Tax Reforms.

Schreyer, Paul; Clark, W. Steven - In: Canadian Journal of Economics 24 (1991) 4, pp. 873-87

This paper introduces intangible capital into a firm model of intertemporal optimization. It is assumed that an increasing stock of intangible capital shifts outward the firm's demand curve and so improves its competitiveness. Unlike tangible capital, intangible investment can immediately and...

Persistent link: https://www.econbiz.de/10005609099

L' imposition des gains en capital des personnes physiques : enjeux et méthodes

Clark, W. Steven (contributor) - 2006

Persistent link: https://www.econbiz.de/10012441000

Taxation of capital gains of individuals : policy considerations and approaches

Clark, W. Steven (contributor) - 2006

Persistent link: https://www.econbiz.de/10012443162

Corporate tax incentives for foreign direct investment

Clark, W. Steven (contributor) - 2001

Persistent link: https://www.econbiz.de/10012443535

Taxation of SMEs : key issues and policy considerations

Clark, W. Steven; Thomas, Alastair - 2009

This report covers a broad range of SME taxation issues, including possible effects of taxation on the creation and growth of SMEs, and considerations arising from a relatively high compliance burden. Differing income tax and social security contribution burdens of unincorporated and...

Persistent link: https://www.econbiz.de/10015054894

CESifo Conference in Law and Economics : Munich, May 2010

Deffains, Bruno (contributor) - CESifo GmbH - 2011

Persistent link: https://www.econbiz.de/10009490265

Designing the new European Union

Berger, Helge (contributor); Moutos, Thomas (contributor) - 2007 - 1st ed

This volume is based on papers delivered at the second CESifo-Delphi Conferences (Munich, November 2003, and Delphi …, June 2004), which are jointly organized by CESifo and the Department of International and European Economic Studies of the … Athens University of Economics and Business. The CESifo-Delphi Conferences are organized every two years and involve a two …

Persistent link: https://www.econbiz.de/10012049763

econPol Forum : a bi-monthly journal on European economic issues

CESifo GmbH; Ifo Institut - Munich, Germany : CESifo GmbH - Vol. 23, 5 (September 2022)-

Persistent link: https://www.econbiz.de/10013398000

Cesifo world economic survey

CESifo GmbH; Ifo Institut; Ifo-Institut für … - Munich : [Verlag nicht ermittelbar] - Nachgewiesen 2002-volume 16, no. 1 (February 2017)

Persistent link: https://www.econbiz.de/10001692072

CESifo economic studies : a joint initiative of the University of Munich's Center for Economic Studies and the Ifo Institute

CESifo GmbH; Ifo Institut - Oxford : Oxford University Press; 2003-2005: München : … - 49.2003-volume 70, issue 4 (December 2024) ; damit …

Persistent link: https://www.econbiz.de/10001757286