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Nachtrag : sollte die Unternehmensbesteuerung innerhalb der EU harmonisiert werden?
Spengel, Christoph; Eggert, Wolfgang - In: Ifo-Schnelldienst 57 (2004) 13, pp. 3-8
Ergänzend zu dem im ifo Schnelldienst 11/2004 diskutierten Thema "Sollte die Unternehmensbesteuerung innerhalb der EU … Unternehmenssteuerbelastungen innerhalb der EU. Dazu "bedarf es neben einer Angleichung der Körperschaftsteuersätze, zumindest im Sinne von … Harmonisierung der Unternehmensbesteuerung aus Sicht der gesamten EU als sinnvoll an, "wenn durch Harmonisierung bestehende …
Persistent link: https://www.econbiz.de/10002126123
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Measuring the effective levels of company taxation in the new member states : a quantitative analysis
Finkenzeller, Martin; Spengel, Christoph - 2004
Persistent link: https://www.econbiz.de/10002619351
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Company taxation in the new EU member states : survey of the tax regimes and effective tax burdens for multinational investors
Jacobs, Otto H. (contributor);  … - 2004 - 2. ed.
Persistent link: https://www.econbiz.de/10014461067
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Romania's Development to a Low-Tax Country : Effective Corporate Tax Burden in Romania from 1992 to 2010 and Romania's Current Ranking Among the Eastern European Member States
Spengel, Christoph - 2012
base as prevalent in many longstanding Member States of the EU and the OECD. Our analysis is not limited to a comprehensive … Eastern European EU Member States …
Persistent link: https://www.econbiz.de/10013111468
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Company taxation in the new EU member states : survey of the tax regimes and effective tax burdens for multinational investors
Jacobs, Otto H.; Spengel, Christoph; Finkenzeller, Martin; … - 2004 - 2. ed.
Persistent link: https://www.econbiz.de/10010503147
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Company taxation in the new EU member states : survey of the tax regimes and effective tax burdens for multinational investors
Jacobs, Otto H.; Spengel, Christoph; Finkenzeller, Martin; … - 2003
Persistent link: https://www.econbiz.de/10010503150
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Romania’s development to a low-tax country : effective corporate tax burden in Romania from 1992 to 2010 and Romania’s current ranking among the eastern European member states
Spengel, Christoph; Lazar, Sebastian; Evers, Lisa; … - 2012
base as prevalent in many longstanding Member States of the EU and the OECD. Our analysis is not limited to a comprehensive … Eastern European EU Member States. -- Corporate taxation ; effective tax burden ; transition economy ; EU accession countries …
Persistent link: https://www.econbiz.de/10009424711
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Reduction of the effective corporate tax burden in Romania 1992 - 2012 and Romania's current ranking among the Central and Eastern European EU member states
Spengel, Christoph; Lazar, Sebastian; Evers, Lisa; … - In: Post-communist economies 24 (2012) 4, pp. 477-502
Persistent link: https://www.econbiz.de/10009714850
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Company taxation in the new EU member states : survey of the tax regimes and effective tax burdens for multinational investors
Jacobs, Otto H.; Spengel, Christoph; Finkenzeller, Martin; … - 2003
Persistent link: https://www.econbiz.de/10014379092
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Taxation, R&D tax incentives and patent application in Europe
Ernst, Christof; Spengel, Christoph - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2011
The focus of this paper is on effects from tax incentives for research and development inputs (R&D) and corporate income tax on business R&D and patenting behaviour. First, we provide a theoretical discussion of tax planning with R&D and intellectual property (IP) ownership. Further, we employ...
Persistent link: https://www.econbiz.de/10009003573