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Die Gewerbesteuer seit der Unternehmensteuerreform 2008: Steigt die Steuerbelastung und die Gefahr der Substanzbesteuerung? Eine empirische Analyse

Schneider, Kerstin; Wesselbaum-Neugebauer, Claudia - 2010

steuerliche Belastung der Unternehmen auswirkt. Dabei stellt sich heraus, dass die Ziele des Gesetzgebers nicht erreicht werden …

Persistent link: https://www.econbiz.de/10010291125

For a dual income tax

Wiegard, Wolfgang - In: CESifo Forum 06 (2005) 3, pp. 56

Persistent link: https://www.econbiz.de/10011695815

The Corporate Tax Reform of 2008: Germany’s Answer to Globalization – or Just Patchwork?

Baretti, Christian; Radulescu, Doina Maria; … - In: CESifo DICE Report 06 (2008) 3, pp. 50-59

Persistent link: https://www.econbiz.de/10011696650

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

We trace back Romania's development to a low-tax country among the Member States of the European Union by analysing the major tax law changes in corporate taxation since 1992. We find that the significant reduction of the corporate income tax rate from 45% in 1992 to 16% since 2005 has not been...

Persistent link: https://www.econbiz.de/10010307853

Impact of tax rate cut cum base broadening reforms on heterogeneous firms: Learning from the German tax reform 2008

Finke, Katharina; Heckemeyer, Jost Henrich; Reister, Timo; … - 2010

base broadening. Its implications are thus not unique to Germany. Especially in view of the current economic crisis … heart of the academic and political debate in Germany and other countries. In this paper we present a new corporate …

Persistent link: https://www.econbiz.de/10010300509