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Konzernsteuerquote und Investitionsverhalten
Becker, Johannes (contributor); Fuest, Clemens (contributor) - 2005
Persistent link: https://www.econbiz.de/10002821919
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Optimal tax policy when firms are internationally mobile
Becker, Johannes; Zanardi, Maurizio - In: International tax and public finance 18 (2011) 5, pp. 580-604
Persistent link: https://www.econbiz.de/10009355235
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Auswirkungen der Globalisierung auf die Struktur der Besteuerung
Becker, Johannes; Elsayyad, May; Fuest, Clemens - In: Perspektiven der Wirtschaftspolitik : eine Zeitschrift … 13 (2012) 1/2, pp. 4-18
Persistent link: https://www.econbiz.de/10009655560
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Konzernsteuerquote und Investitionsverhalten
Becker, Johannes; Fuest, Clemens; Spengel, Christoph - In: Schmalenbachs Zeitschrift für betriebswirtschaftliche … 58 (2006) 6, pp. 730-742
Persistent link: https://www.econbiz.de/10003366362
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Optimal tax policy when firms are internationally mobile
Becker, Johannes; Fuest, Clemens - 2009
Persistent link: https://www.econbiz.de/10003847017
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Quality versus quantity : the composition effect of corporate taxation on foreign direct investment
Becker, Johannes (contributor); Fuest, Clemens (contributor) - 2007
Persistent link: https://www.econbiz.de/10003620166
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Optimal tax policy when firms are internationally mobile
Becker, Johannes (contributor); Fuest, Clemens (contributor) - 2005
The standard tax theory result that investment should not be distorted is based on the assumption that profits are locally bound. In this paper we analyze the optimal tax policy when firms are internationally mobile. We show that the optimal policy response to increasing firm mobility may be...
Persistent link: https://www.econbiz.de/10003203523
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Optimal tax policy when firms are internationally mobile
Becker, Johannes; Fuest, Clemens - 2005
The standard tax theory result that investment should not be distorted is based on the assumption that profits are locally bound. In this paper we analyze the optimal tax policy when firms are internationally mobile. We show that the optimal policy response to increasing firm mobility may be...
Persistent link: https://www.econbiz.de/10003189213
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The evolution and convergence of OECD tax systems
Becker, Johannes; Elsayyad, May - In: Intereconomics : review of European economic policy 44 (2009) 2, pp. 105-113
Persistent link: https://www.econbiz.de/10009626649
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Optimal Tax Policy When Firms are Internationally Mobile
Becker, Johannes - 2005
The standard tax theory result that investment should not be distorted is based on the assumption that profits are locally bound. In this paper we analyze the optimal tax policy when firms are internationally mobile. We show that the optimal policy response to increasing firm mobility may be...
Persistent link: https://www.econbiz.de/10012784085