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Taxes and the Financial Structure of German Inward FDI

Ramb, Fred; Weichenrieder, Alfons J. - Institut für Weltwirtschaft (IfW) - 2005

The paper analyses the financial structure of German inward FDI. From a tax perspective, intra-company loans granted by the parent should be all the more strongly preferred over equity the lower the tax rate of the parent and the higher the tax rate of the German affiliate. From our study of a...

Persistent link: https://www.econbiz.de/10010886849

Who do you trust while bubbles grow and blow? A comparative analysis of the explanatory power of accounting and patent information for the market values of German firms

Ramb, Fred; Reitzig, Markus - Stata User Group - 2005

We present a theoretical and empirical analysis of the fitness of national German (German Commercial Code Handelsgesetzbuch (HGB)) and international (IAS and US-GAAP) accounting information, as well as European patent data to explain the market values of German manufacturing firms. For the...

Persistent link: https://www.econbiz.de/10005102751

How would the introduction of an EU-wide formula apportionment affect the distribution and size of the corporate tax base? An analysis based on German multinationals

Fuest, Clemens; Hemmelgarn, Thomas; Ramb, Fred - In: International Tax and Public Finance 14 (2007) 5, pp. 605-626

Persistent link: https://www.econbiz.de/10005711328

How would the introduction of an EU-wide formula apportionment affect the distribution and size of the corporate tax base? An analysis based on German multinationals

Fuest, Clemens; Hemmegarn, Thomas; Ramb, Fred - In: International Tax and Public Finance 14 (2007) 5, pp. 627-629

Persistent link: https://www.econbiz.de/10005711473

Taxes and the Financial Structure of German Inward FDI

Ramb, Fred; Weichenrieder, Alfons J. - In: Review of World Economics (Weltwirtschaftliches Archiv) 141 (2005) 4, pp. 670-692

Persistent link: https://www.econbiz.de/10005167045

Stellungnahme zur Steuerreform 1999/2000/2002

Jacobs, Otto H.; Harhoff, Dietmar; Spengel, Christoph; … - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 1998

Die von der Regierungskoalition vorgelegten Gesetzentwürfe zur Unternehmenssteuerreform 1999, 2000 und 2002 wurden von Zentrum für Europäische Wirtschaftsforschung (ZEW) und Lehrstuhl Prof. Jacobs hinsichtlich ihrer ökonomischen Auswirkungen auf den Unternehmenssektor sowie einiger...

Persistent link: https://www.econbiz.de/10008614842