The wage effects of fixed-term contracts (FTCs) are analysed with the GSOEP for West Germany. Different estimators …

In this paper, an outline of the consequences of the increased use of ICT on international corporate taxation, namely … on the tax attributes and the scope of taxation, is given. It is argued that the concept of capital export neutrality … might arise and which alternatives might constitute a solution. As regards the scope of taxation, we recommend that …

resorted to empirical analysis in order to gain insights on the elasticity of FDI with respect to company taxation. As a result …, the empirical literature on taxation and international capital flows has grown to a similar abundance during the last 25 … empirical evidence. In this paper we extend former meta-analyses on FDI and taxation in three ways. First, we add the most …

Seit der Unternehmensteuerreform 2008/2009 haben sich die steuerlichen Rahmenbedingungen in Deutschland im Grundsatz … der EU zeigt erste Konsequenzen des steuerlichen Stillstands in Deutschland auf. Im Vergleich zu anderen europäischen … Ländern werden die steuerlichen Standortbedingungen für Unternehmen in Deutschland zusehends unattraktiver. …