Narrow search
Showing 1 - 10 of 106
Cover Image
Effektive Steuerbelastungen bei Vorliegen ökonomischer Renten
Schreiber, Ulrich; Spengel, Christoph; Lammersen, Lothar - 2001
Die Messung der effektiven Steuerbelastung rentabler Investitionen ist mit zahlreichen methodischen Problemen verbunden. Diese lassen sich zum Teil mit einem auf Devereux und Griffith zurückgehenden Modell überwinden. Basierend auf ihrem Ansatz wird eine Maßgröße für die effektive...
Persistent link: https://www.econbiz.de/10011446142
Cover Image
Ein computergestütztes Modell zur Steuerplanung und Analyse von Steuerrechtsnormen : dargestellt am Beispiel von Immobilieninvestitionen
Jacobs, Otto H.; Rupp, Reinhard; Scheffler, Wolfram - 1984
Persistent link: https://www.econbiz.de/10001662593
Cover Image
International Taxation of Expatriates: Survey of 20 Tax and Social Security Regimes and Analysis of Effective Tax Burdens on International Assignments. Executive Summary
Jacobs, Otto H.; Endres, Dieter; Spengel, Christoph; … - 2005
Persistent link: https://www.econbiz.de/10010527502
Cover Image
The effective average tax burden in the European Union and the USA: a computer-based calculation and comparison with the model of the European tax analyzer
Jacobs, Otto H.; Spengel, Christoph - 1999
In this paper we present a computer-based model (so-called European Tax Analyzer) for the international computation and comparison of company tax burdens. The methodology follows the forward-looking concepts for the measurement of effective average tax rates (EATR) on the basis of a model-firm....
Persistent link: https://www.econbiz.de/10010297652
Cover Image
Aspekte der Unternehmensbesteuerung in Europa
Jacobs, Otto H. (ed.); Spengel, Christoph (contributor) - 1996 - 1. Aufl.
Persistent link: https://www.econbiz.de/10000563897
Cover Image
International taxation of expatriates : [survey of 20 tax and social security regimes and analysis of effective tax burdens on international assignments] ; executive summary
Jacobs, Otto H.; Endres, Dieter; Spengel, Christoph; … - 2005
Persistent link: https://www.econbiz.de/10010503701
Cover Image
The effective average tax burden in the European Union and the USA : a computer-based calculation and comparison with the model of the European tax analyzer
Jacobs, Otto H.; Spengel, Christoph - 1999
In this paper we present a computer-based model (so-called European Tax Analyzer) for the international computation and comparison of company tax burdens. The methodology follows the forward-looking concepts for the measurement of effective average tax rates (EATR) on the basis of a model-firm....
Persistent link: https://www.econbiz.de/10011443402
Cover Image
Effective tax burden in Europe : current situation, past developments and simulations of reforms ; with 39 tables
Jacobs, Otto H.; Spengel, Christoph - 2002
Persistent link: https://www.econbiz.de/10001648920
Cover Image
The Effective Average Tax Burden in the European Union and the USA : A Computer-Based Calculation and Comparison with the Model of the European Tax Analyzer
Jacobs, Otto H.; Spengel, Christoph - 2008
In this paper we present a computer-based model (so-called European Tax Analyzer) for the international computation and comparison of company tax burdens. The methodology follows the forward-looking concepts for the measurement of effective average tax rates (EATR) on the basis of a model-firm....
Persistent link: https://www.econbiz.de/10014089716