corresponds to that of Germany. The impact of taxation on investments is negative. A ten percentage points higher corporate tax … German multinationals' direct investments abroad and of foreign multinationals' investments in Germany from 1996 till 2008. A …

design of their tax systems. We analyse the effects of ACE-based taxation on rates of return and effective tax rates. In …

explore how the instruments can be employed to provide information on the impact of taxation on decision-making, competition …

major tax law changes in corporate taxation since 1992. We find that the significant reduction of the corporate income tax … description of the development of corporate taxation in Romania, but goes on with a numerical analysis of the tax burdens at … different periods of time which constitute milestones in the development of corporate taxation in Romania. For this purpose, we …

Current political discussions in Germany and other European countries illustrate the importance accorded to revenue and … into the incentives of taxation they do not allow robust revenue estimations or distribution analyses. Hence there is need …

Current political discussions in Germany and other European countries illustrate the importance accorded to revenue and … into the incentives of taxation they do not allow robust revenue estimations or distribution analyses. Hence there is need …

Das Steuersenkungsgesetz stellt das größte Reformvorhaben auf dem Gebiet der direkten Steuern in Deutschland seit der … internationalen Wettbewerbsfähigkeit von Unternehmen am Standort Deutschland, Stärkung der Attraktivität des Standorts Deutschland für … (King-Fullerton-Ansatz) für Deutschland und die übrigen EU-Mitgliedstaaten brachte folgende Ergebnisse. Die Reform erfüllt …

base broadening. Its implications are thus not unique to Germany. Especially in view of the current economic crisis … heart of the academic and political debate in Germany and other countries. In this paper we present a new corporate …