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Das Vollanrechnungsverfahren ist nicht mehr zeitgemäß
Fuest, Clemens; Huber, Bernd - In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 80 (2000) 6, pp. 351-355
Persistent link: https://www.econbiz.de/10001483290
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The role of the corporate income tax as an automatic stabilizer
Büttner, Thiess; Fuest, Clemens - In: International tax and public finance 17 (2010) 6, pp. 686-698
Persistent link: https://www.econbiz.de/10009247726
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How would the introduction of the 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/10003559448
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Corporate profit shifting and the role of tax havens : evidence from German country-by-country reporting data
Fuest, Clemens; Hugger, Felix Sebastian; Neumeier, Florian - In: Journal of economic behavior & organization : JEBO 194 (2022), pp. 454-477
Persistent link: https://www.econbiz.de/10013193449