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Die Rechtsformwahl zwischen Personen- und Kapitalgesellschaften nach der Unternehmensteuerreform 2008
Schilling, Nico - 2008
Persistent link: https://www.econbiz.de/10010301017
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Steueroptimale Rechtsform
Wala, Thomas - Fachhochschule des BFI Wien - 2006
Die Wahl der optimalen Rechtsform gehört zu den wichtigsten und auch zu den schwierigstenunternehmerischen …
Persistent link: https://www.econbiz.de/10005867387
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Steueroptimale Rechtsformwahl: Personengesellschaften besser als Kapitalgesellschaften
Hermann, Rico A.; Spengel, Christoph; Jacobs, Otto H.; … - 2003
vollständig durchgeführten Berechnungen erweist sich die Personengesellschaft als die steuerlich optimale Rechtsform. …Die gewählte Rechtsform eines Unternehmens bestimmt auch nach (und gerade trotz) der Steuerreformen der letzten Jahre … Literatur in zahlreichen Beiträgen der Fragestellung nach der steuerlich optimalen Rechtsform angenommen. Aussagekräftige und …
Persistent link: https://www.econbiz.de/10010297283
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Die Rechtsformwahl zwischen Personen- und Kapitalgesellschaften nach der Unternehmensteuerreform 2008
Schilling, Nico (contributor) - 2008
Persistent link: https://www.econbiz.de/10003784320
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The Hidden Burden of the Income Tax : Compliance Costs of German Individuals
Hundsdoerfer, Jochen - 2012
We analyze the compliance costs of individual taxpayers resulting from the German income tax. Using survey data that has been raised between December 2008 and April 2009, we find evidence for a considerably higher cost burden of self-employed taxpayers. Taxable income and the demand for external...
Persistent link: https://www.econbiz.de/10013112881
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Who Pays Sin Taxes? Understanding the Overlapping Burdens of Corrective Taxes
Conlon, Christopher T.; Rao, Nirupama; Wang, Yinan - 2021
We find that sin good purchases are highly concentrated with 10% of households paying more than 80% of taxes on alcohol and cigarettes. Total sin tax burdens are poorly explained by demographics (including income), but are well explained by eight household clusters defined by purchasing...
Persistent link: https://www.econbiz.de/10013323757
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Is the burden too small? : effective tax rates in Ghana
Nguyen-Thanh, David; Strupat, Christoph - 2012
This paper examines capital income taxation in Ghana. We calculate effective marginal tax rates (EMTR) and effective average tax rates (EATR) using an extended Devereux-Griffith methodology to accommodate for tax incentives – an exercise that has not been done so far for Ghana. We find that...
Persistent link: https://www.econbiz.de/10009677999
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Is the Burden Too Small? – Effective Tax Rates in Ghana
Nguyen-Thanh, David - 2013
This paper examines capital income taxation in Ghana. We calculate effective marginal tax rates (EMTR) and effective average tax rates (EATR) using an extended Devereux-Griffith methodology to accommodate for tax incentives – an exercise that has not been done so far for Ghana. We find that...
Persistent link: https://www.econbiz.de/10013088585
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Foreign (in)direct investmentand corporate taxation
Wamser, Georg - Deutsche Bundesbank <Frankfurt, Main> / … - 2008
This paper investigates the role of corporate taxation with respect to a multinational'sinvestment decision, in which the multinational can pursue either a direct or an indirectinvestment strategy. The latter involves at least three corporate entities and opens upenhanced opportunities for...
Persistent link: https://www.econbiz.de/10005866175
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Personalistische Aktiengesellschaft
Otte, Jana - Hochschule <Wismar> / Fachbereich Wirtschaft - 2004
ist daher verständlich, dass die Gesellschafter eines personalistischen Unternehmens der Rechtsform der Aktiengesellschaft … interessant sein, sich für die Rechtsform der Aktiengesellschaft zu entscheiden. [...] …
Persistent link: https://www.econbiz.de/10005862890