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Taxes and pay without performance: Evidence from executives
Arnemann, Laura - 2025
This paper contributes to the ongoing discourse on the taxation of top-income earners by empirically investigating the …
Persistent link: https://www.econbiz.de/10015326432
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Discriminatory taxation of investment funds in the European Union: How the CJEU Case-law keeps ignoring neutrality
Dourado, Ana Paula; Müller, Jessica; Rangel, Leidson; … - 2024
-Fonds case decision the Portuguese investment taxation discriminated against foreign investments by levying a withholding tax …
Persistent link: https://www.econbiz.de/10015211840
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Welfare effects of property taxation
Löffler, Max; Siegloch, Sebastian - 2021
We analyze the welfare implications of property taxation. Using a sufficient statistics approach, we show that the tax …
Persistent link: https://www.econbiz.de/10012490103
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Economic Effects of VAT Reform in Germany
Boeters, Stefan; Böhringer, Christoph; Büttner, Thiess; … - 2006
In the tax policy debate, differentiation of value-added taxes is often justified by distributional concerns. Our quantitative analysis for Germany indicates that such concerns are misplaced. We find that the abolition of VAT differentiation has only negligible redistributive effects. Instead,...
Persistent link: https://www.econbiz.de/10010297538
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Economic Effects of VAT Reform in Germany
Boeters, Stefan; Böhringer, Christoph; Büttner, Thiess; … - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2006
In the tax policy debate, differentiation of value-added taxes is often justified by distributional concerns. Our quantitative analysis for Germany indicates that such concerns are misplaced. We find that the abolition of VAT differentiation has only negligible redistributive effects. Instead,...
Persistent link: https://www.econbiz.de/10005097642
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Allokationseffekte der Besteuerung im Rahmen des Fremdvergleichsgrundsatzes und des Einheitsprinzips
Schröer, André - 2002
Die Abgrenzung des Erfolges multinationaler Unternehmungen (MNU) für körper-schaftsteuerliche Zwecke erfolgt im Regelfall im Rahmen des Fremdvergleichsgrundsatzes, konkretisiert durch die Transferpreisrichtlinien der OECD. Dieses Erfolgsabgrenzungsparadigma steht im systematischen Gegensatz zu...
Persistent link: https://www.econbiz.de/10010297910
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Romania's development to a low-tax country: Effective corporate tax burden in Romania from 1992 to 2010 and Romania's current ranking among the eastern European member states
Spengel, Christoph; Lazar, Sebastian; Evers, Lisa; … - 2012
major tax law changes in corporate taxation since 1992. We find that the significant reduction of the corporate income tax … description of the development of corporate taxation in Romania, but goes on with a numerical analysis of the tax burdens at … different periods of time which constitute milestones in the development of corporate taxation in Romania. For this purpose, we …
Persistent link: https://www.econbiz.de/10010307853
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Allokationseffekte der Besteuerung im Rahmen des Fremdvergleichsgrundsatzes und des Einheitsprinzips
Schröer, André - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2002
Die Abgrenzung des Erfolges multinationaler Unternehmungen (MNU) für körper-schaftsteuerliche Zwecke erfolgt im Regelfall im Rahmen des Fremdvergleichsgrundsatzes, konkretisiert durch die Transferpreisrichtlinien der OECD. Dieses Erfolgsabgrenzungsparadigma steht im systematischen Gegensatz zu...
Persistent link: https://www.econbiz.de/10005098155
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Romania's development to a low-tax country: Effective corporate tax burden in Romania from 1992 to 2010 and Romania's current ranking among the eastern European member states
Spengel, Christoph; Lazar, Sebastian; Evers, Lisa; … - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2012
major tax law changes in corporate taxation since 1992. We find that the significant reduction of the corporate income tax … description of the development of corporate taxation in Romania, but goes on with a numerical analysis of the tax burdens at … different periods of time which constitute milestones in the development of corporate taxation in Romania. For this purpose, we …
Persistent link: https://www.econbiz.de/10009646602
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How do taxes affect the trading behavior of private investors? Evidence from individual portfolio data
Buhlmann, Florian; Doerrenberg, Philipp; Voget, Johannes; … - 2020
We exploit a large reform of capital-gains taxation in Germany combined with portfolio-level daily panel data to study …
Persistent link: https://www.econbiz.de/10012296771