Narrow search
Showing 1 - 10 of 7,137
Cover Image
How elastic are national corporate income tax bases in OECD countries? : the role of domestic and foreign tax rates
Riedl, Aleksandra; Rocha-Akis, Silvia - In: The Canadian journal of economics 45 (2012) 2, pp. 632-671
Persistent link: https://www.econbiz.de/10009572362
Cover Image
Coveting thy neighbors' taxation
Rork, Jonathan C. - In: National tax journal 56 (2003) 4, pp. 775-787
Persistent link: https://www.econbiz.de/10001891117
Cover Image
Has tax competition emerged in OECD countries? : Evidence from panel data
Winner, Hannes - In: International tax and public finance 12 (2005) 5, pp. 666-687
Persistent link: https://www.econbiz.de/10003119492
Cover Image
Higher taxes on less elastic goods? Evidence from German municipalities
Blesse, Sebastian; Doerrenberg, Philipp; Rauch, Anna - In: Regional science & urban economics 75 (2019), pp. 165-186
Persistent link: https://www.econbiz.de/10012119820
Cover Image
Profit taxation and the elasticity of the corporate income tax base : evidence from German corporate tax return data
Dwenger, Nadja; Steiner, Viktor - In: National tax journal 65 (2012) 1, pp. 117-150
Persistent link: https://www.econbiz.de/10009562062
Cover Image
How do firms respond to corporate taxes?
Coles, Jeffrey L.; Patel, Elena; Seegert, Nathan; … - In: Journal of accounting research 60 (2022) 3, pp. 965-1006
Persistent link: https://www.econbiz.de/10013191246
Cover Image
Splitting of corporate taxes in Germany and formulaic distribution of a CCCTB : critical comparison
Müller-Thomczik, Sandra; Reiter, Lukas - In: Central European economic journal 9 (2022) 56, pp. 269-290
The introduction of a formulaically apportioned common consolidated corporate tax base (CCCTB) could represent a milestone in international taxation. No agreement has yet been reached, however. In contrast, Germany already has a long-standing system that apportions corporate taxes by splitting...
Persistent link: https://www.econbiz.de/10013502253
Cover Image
Public-input provision under formula apportionment
Matsumoto, Mutsumi - In: FinanzArchiv : public finance analysis 72 (2016) 1, pp. 74-95
Persistent link: https://www.econbiz.de/10011477552
Cover Image
How accurately does the CCCTB apportionment formula allocate profits? : an evaluation of the European Commission proposal
Hundsdoerfer, Jochen; Wagner, Julia - In: Journal of business economics : JBE 90 (2020) 4, pp. 495-536
Persistent link: https://www.econbiz.de/10012226902
Cover Image
Eine europäische Bemessungsgrundlage für die Körperschaftssteuer? : Konzeption und ordnungsökonomische Analyse
Melle, Marco C. - In: Ordo : Jahrbuch für die Ordnung von Wirtschaft und … 65 (2014), pp. 133-156
Persistent link: https://www.econbiz.de/10011863806