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A local income and corporation tax as an alternative to the German trade tax : an empirical analysis for selected municipalities

Maiterth, Ralf; Zwick, Markus - 2004

Persistent link: https://www.econbiz.de/10002409188

Zur sachgerechten Behandlung von Beteiligungsaufwendungen im gegenwärtigen Steuerrecht

Maiterth, Ralf - 2001

Persistent link: https://www.econbiz.de/10001620549

Zur sachgerechten Behandlung von Beteiligungsaufwendungen im Steuerrecht

Maiterth, Ralf - In: Die Betriebswirtschaft : DBW 62 (2002) 2, pp. 169-183

Persistent link: https://www.econbiz.de/10001657924

A local income and corporation tax as an alternative to the German local business tax : an empirical analysis for selected municipalities

Maiterth, Ralf; Zwick, Markus - In: Jahrbücher für Nationalökonomie und Statistik 226 (2006) 3, pp. 285-307

Persistent link: https://www.econbiz.de/10003325291

Wealth Tax as Alternative Minimum Tax - the Impact of a Wealth Tax on Business Structure and Strategy

Sureth, Caren; Maiterth, Ralf - 2006

An alternative minimum tax (AMT) is often regarded as desirable. We analyze a wealth tax at corporate and personal level that is designed as an AMT as proposed by the German Green Party. This wealth tax is imputable to profit taxes and is hence intended to prevent multiple (multistage) taxation....

Persistent link: https://www.econbiz.de/10014065789

Kritische Anmerkungen zur geplanten Substitution des körperschaftsteuerlichen Anrechnungssystems durch das so genannte "Halbeinkünfteverfahren" im Zuge des Steuersenkungsgesetzes

Maiterth, Ralf; Semmler, Birk - In: Betriebs-Berater : BB 55 (2000) 27, pp. 1377-1387

Persistent link: https://www.econbiz.de/10001488506