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Taxation, R&D tax incentives and patent application in Europe
Ernst, Christof; Spengel, Christoph - 2011
The focus of this paper is on effects from tax incentives for research and development inputs (R&D) and corporate income tax on business R&D and patenting behaviour. First, we provide a theoretical discussion of tax planning with R&D and intellectual property (IP) ownership. Further, we employ...
Persistent link: https://www.econbiz.de/10010304457
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European tax analyzer : EDV-gestützter Vergleich der Steuerbelastung von Kapitalgesellschaften in Deutschland, Frankreich und Großbritannien
Jacobs, Otto H.; Spengel, Christoph - 1996 - 1. Aufl.
Persistent link: https://www.econbiz.de/10004303720
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Inwieweit eignen sich die International Accounting Standards für die steuerliche Gewinnermittlung?
Spengel, Christoph - 2002
Persistent link: https://www.econbiz.de/10004747761
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Effective marginal tax rates for US investors in Germany and Europe : an analysis of recent tax reforms in Germany
Spengel, Christoph - 1999
Persistent link: https://www.econbiz.de/10004664260
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Social exclusion and European policy
Mayes, David G. (contributor) - 2001
Persistent link: https://www.econbiz.de/10004652443
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Common corporate tax base in the EU : impact on the size of tax bases and effective tax burdens
Spengel, Christoph; Oestreicher, Andreas - 2012
Persistent link: https://www.econbiz.de/10009694603
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Common corporate tax base (CC(C)TB) and determination of taxable income : an international comparison
Spengel, Christoph (contributor) - 2012
Persistent link: https://www.econbiz.de/10009557229
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The use of real-time information in Phillips curve relationships for the euro area
Paloviita, Maritta; Mayes, David G. - 2004
Persistent link: https://www.econbiz.de/10004819086