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Shifting the burden of corporate taxes : heterogeneity in direct wage incidence
Moore, Nils aus dem - 2014
firm-level within-country approach is pursued separately for two different economies, namely France and the United Kingdom … dabei den institutionellen Gegebenheiten der Lohnverhandlungen zukommt. Dazu werden alle Analysen separat für Frankreich und …
Persistent link: https://www.econbiz.de/10010487063
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Direktinvestitionen und internationale Steuerkonkurrenz
Roloff, Otto; Brander, Sibylle; Barens, Ingo; … - 1994
In der Arbeit wird untersucht, ob Steuern die räumliche Allokation von Kapital beeinflussen. Die vorliegenden Ergebnisse belegen, daß die beobachtbare internationale Steuer-Standort-Konkurrenz um grenzüberschreitende Investitionen und Investoren theoretisch und empirisch nicht begründet...
Persistent link: https://www.econbiz.de/10011964741
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Unternehmensbesteuerung in EU-Staaten
Lang, Joachim (ed.) - 1994
Persistent link: https://www.econbiz.de/10000883394
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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
comparison of company tax burdens. The methodology follows the forward-looking concepts for the measurement of effective average … isolate investment projects the model-firm approach allows to calculate EATR for more complex and realistic conditions that … bases). A concrete computation and comparison of the EATR of corporations and their shareholders in five different countries …
Persistent link: https://www.econbiz.de/10014089716
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Taxes and corporate financing decisions : evidence from the Belgian ACE reform
Moore, Nils aus dem - 2014
comparison group. Our results document that the ACE reform led to a systematic pattern of heterogeneous effects on the capital …
Persistent link: https://www.econbiz.de/10010487633
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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
comparison of company tax burdens. The methodology follows the forward-looking concepts for the measurement of effective average … isolate investment projects the model-firm approach allows to calculate EATR for more complex and realistic conditions that … bases). A concrete computation and comparison of the EATR of corporations and their shareholders in five different countries …
Persistent link: https://www.econbiz.de/10011443402
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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
comparison of company tax burdens. The methodology follows the forward-looking concepts for the measurement of effective average … isolate investment projects the model-firm approach allows to calculate EATR for more complex and realistic conditions that … bases). A concrete computation and comparison of the EATR of corporations and their shareholders in five different countries …
Persistent link: https://www.econbiz.de/10013428279
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Financial Leverage and Corporate Taxation : Evidence from German Corporate Tax Return Data
Dwenger, Nadja - 2011
corporate tax reform in Germany. The financial leverage is measured by the ratio of long-term debt to total capital. Endogeneity …
Persistent link: https://www.econbiz.de/10013134555
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Zukunft der Vermögensbesteuerung
Hey, Johanna; Maiterth, Ralf; Houben, Henriette - 2012
Persistent link: https://www.econbiz.de/10009673340