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Year of publication
Subject
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Steuerwettbewerb 2,719 Tax competition 2,719 Theorie 1,308 Theory 1,308 EU countries 494 EU-Staaten 494 Corporate taxation 346 Unternehmensbesteuerung 346 Capital income tax 313 Kapitalertragsteuer 313 Steuerharmonisierung 266 Tax harmonization 256 Finanzbeziehungen 239 Fiscal relations 239 Steuerpolitik 226 Auslandsinvestition 223 Foreign investment 223 Deutschland 221 Multinationales Unternehmen 216 Tax policy 215 Transnational corporation 214 Germany 211 Capital mobility 201 Kapitalmobilität 201 Welt 197 World 197 EU tax law 176 EU-Steuerrecht 176 USA 171 United States 171 Standortwettbewerb 165 Territorial competition 165 OECD countries 150 OECD-Staaten 150 Körperschaftsteuer 148 Corporate income tax 145 Gemeindesteuer 125 Local tax 125 Steuerreform 123 Tax reform 121
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Online availability
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Free 652 Undetermined 78
Type of publication
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Article 1,440 Book / Working Paper 1,287 Journal 2
Type of publication (narrower categories)
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Article in journal 1,114 Aufsatz in Zeitschrift 1,114 Graue Literatur 1,036 Non-commercial literature 1,036 Arbeitspapier 905 Working Paper 905 Aufsatz im Buch 324 Book section 324 Hochschulschrift 152 Thesis 127 Collection of articles of several authors 71 Sammelwerk 71 Konferenzschrift 41 Conference proceedings 29 Bibliografie enthalten 28 Bibliography included 28 Amtsdruckschrift 24 Government document 24 Aufsatzsammlung 15 Collection of articles written by one author 15 Kongress 15 Sammlung 15 Systematic review 11 Übersichtsarbeit 11 Conference paper 6 Konferenzbeitrag 6 Mehrbändiges Werk 6 Multi-volume publication 6 Advisory report 3 Festschrift 3 Gutachten 3 Bibliographie 2 Commentary 2 Handbook 2 Handbuch 2 Kommentar 2 Reprint 2 Abstract 1 Accompanied by computer file 1 Bericht 1
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Language
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English 2,075 German 523 French 88 Italian 14 Russian 9 Dutch 8 Spanish 7 Polish 6 Portuguese 4 Croatian 2 Danish 1 Hungarian 1 Swedish 1 Ukrainian 1 Undetermined 1
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Author
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Haufler, Andreas 87 Schjelderup, Guttorm 51 Feld, Lars P. 43 Fuest, Clemens 37 Eggert, Wolfgang 36 Janeba, Eckhard 31 Konrad, Kai A. 30 Wooton, Ian 28 Büttner, Thiess 27 Runkel, Marco 22 Weichenrieder, Alfons J. 21 Wagener, Andreas 20 Wilson, John D. 20 Huber, Bernd 19 Madiès, Thierry 19 Razin, Asaf 19 Tsadḳah, Efrayim 19 Hindriks, Jean 18 Kirchgässner, Gebhard 18 Köthenbürger, Marko 18 Lockwood, Ben 18 Pflüger, Michael 18 Wrede, Matthias 18 Becker, Johannes 17 Bucovetsky, Sam 17 Gérard, Marcel 17 Nielsen, Søren Bo 17 Kolmar, Martin 16 Paty, Sonia 16 Baldwin, Richard E. 15 Blankart, Charles B. 15 Devereux, Michael P. 15 Genschel, Philipp 15 Keen, Michael 15 Peralta, Susana 15 Thisse, Jacques-François 15 Mintz, Jack M. 14 Mooij, Ruud A. de 14 Osmundsen, Petter 14 Stähler, Frank 14
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Institution
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Institut für Weltwirtschaft 6 Institutt for Samfunnsøkonomi <Bergen, Norwegen> 6 University of Warwick / Department of Economics 5 Centre for the Study of Globalisation and Regionalisation 4 Université de Genève / Institut de hautes études internationales 4 Center for Economic Research <Tilburg> 3 Centre for Economic Policy Research 3 Europäische Kommission 3 Forschungsinstitut zur Zukunft der Arbeit 3 International Fiscal Association 3 Robert Schuman Centre for Advanced Studies 3 Rutgers University / Department of Economics 3 University of Exeter / Department of Economics 3 Österreichisches Institut für Wirtschaftsforschung 3 American Enterprise Institute for Public Policy Research 2 Arbeitsgemeinschaft Deutscher Wirtschaftswissenschaftlicher Forschungsinstitute 2 Centre for Economic Research <Dublin> 2 Credit Suisse / Economic Research 2 Europäische Union / Rat 2 Ifst 2 Institut for Nationaløkonomi <Kopenhagen> 2 International Fiscal Association / Congress <72., 2018, Seoul> 2 Ludwig-Maximilians-Universität München / Volkswirtschaftliche Fakultät 2 Tax Justice Network-Africa 2 USA / Subcommittee on Select Revenue Measures 2 Universität Bremen 2 Universität Mannheim 2 Zentrum für Europäische Wirtschaftsforschung 2 Aarhus Universitet / Afdeling for Nationaløkonomi 1 Action Aid 1 Arbeitsgruppe Berlinförderung 1 Arbeitskreis Kapital und Wirtschaft 1 Australian National University 1 Avenir Suisse 1 Banca Nazionale del Lavoro <Rom> / Ufficio Scenari Economici 1 Banca Nazionale del Lavoro <Rom> / Ufficio Studi 1 Banca d'Italia 1 Bank für Gemeinwirtschaft AG 1 Bundesverband der Deutschen Industrie 1 CCH Incorporated <Chicago, Ill.> 1
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Published in...
All
CESifo working papers 138 International tax and public finance 105 Journal of public economics 65 CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute 57 Discussion paper / Centre for Economic Policy Research 52 Journal of urban economics 52 Regional science & urban economics 51 FinanzArchiv : public finance analysis 42 Journal of public economic theory 34 Working paper / National Bureau of Economic Research, Inc. 29 National tax journal 26 European economic review : EER 23 Public finance review : PFR 23 ZEW discussion papers 22 Economics letters 19 Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 19 CORE discussion paper : DP 18 Working paper series / Oxford University Centre for Business Taxation 17 Journal of international economics 16 Public choice 16 European journal of political economy 14 Finanzwissenschaftliche Schriften 14 Working paper series / Economic Policy Research Unit, Institute of Economics, University of Copenhagen 14 Münchener Wirtschaftswissenschaftliche Beiträge : VWL : discussion papers 13 The Scandinavian journal of economics 12 The Canadian journal of economics 11 Discussion paper / Center for Economic Research, Tilburg University 10 Discussion paper / NHH, Department of Economics 10 Discussion paper / ZEW Zentrum für Europäische Wirtschaftsforschung 10 Discussion paper series / IZA 10 Warwick economic research papers 10 Working paper series 10 Discussion paper / Norwegian School of Economics and Business Administration, Department of Economics 9 Document de treball de l'IEB 9 Intereconomics : review of European economic policy 9 Revue d'économie régionale & urbaine : RERU 9 Volkswirtschaftliche Diskussionsbeiträge 9 CORE discussion papers : DP 8 Economie & prévision : EP 8 European taxation : official journal of the Confédération Fiscale Européenne 8
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Source
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ECONIS (ZBW) 2,725 USB Cologne (EcoSocSci) 4
Showing 1 - 50 of 2,729
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Die Auswirkungen der gemeinsamen konsolidierten Körperschaftsteuer : Bemessungsgrundlage auf Österreich
Schratzenstaller, Margit; Loretz, Simon - Kammer für Arbeiter und Angestellte für Wien / … - 2019
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Kapitalsteuerwettbewerb zwischen Nationalstaaten unter besonderer Berücksichtigung Deutschlands : eine empirische Analyse
Schwarz, Peter - 2018
Gegenstand der Untersuchung ist der zwischen Nationalstaaten sich intensivierende Steuerwettbewerb um mobiles Kapital. Es wird die Besteuerung von Kapitalgesellschaften sowie die Besteuerung von Zinserträgen privater Haushalte ökonometrisch analysiert. Zudem untersucht die Studie speziell am...
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Finanzwirtschaftliche Konsequenzen beim Übergang auf das Ursprungslandprinzip im Europäischen Binnenmarkt : eine Untersuchung am Beispiel des unvollkommenen oligopolistischen Neufa...
Ermschel, Ulrich - 2018
Bei der Frage nach der Harmonisierung der Mehrwertsteuersätze in der EU wird oft das Argument des auf ein niedriges Niveau führenden Steuerwettbewerbs angeführt. Der Autor untersucht am Beispiel des EG-Neufahrzeugmarktes die Konsequenzen von Steuersatzdifferentialen bei einem Übergang zum...
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Internationaler Steuerwettbewerb und Koordination der Steuersysteme
Brosius, Felix - 2018
Die Arbeit untersucht die Wohlfahrtswirkungen des internationalen Steuerwettbewerbs sowie die Notwendigkeit und Möglichkeit einer Koordination der Steuersysteme im Bereich der direkten Steuern. Hierzu wird der Zusammenhang zwischen den Rahmenbedingungen, unter denen ein Steuerwettbewerb...
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The missing profits of nations
Torslov, Thomas; Wier, Ludvig; Zucman, Gabriel - 2018
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Direktinvestitionen und internationale Steuerkonkurrenz
Roloff, Otto; Brander, Sibylle; Barens, Ingo; … - 2018
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...
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Ökodumping? : Umweltpolitik in internationalen Oligopolmärkten
Hübner, Marion - 2018
Verzichten Regierungen auf Umweltschutzmaßnahmen, um die internationale Wettbewerbsfähigkeit ihrer Industrie nicht zu gefährden oder eine Abwanderung von Unternehmen zu verhindern? Oder forciert genau umgekehrt eine rigide Umweltschutzpolitik die Innovationsfähigkeit der Unternehmen und...
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Eigennützige Regierungen im fiskalischen Wettbewerb um Kapital
Hensberg, Claudia - 2018
Die Bedeutung von Ausgaben für öffentliche Zwischenprodukte wird in Modellen zum zwischenstaatlichen Wettbewerb um Kapital kaum berücksichtigt. In diesem Buch wird daher der Schwerpunkt der Betrachtung auf den Ausgabenwettbewerb gelegt. Insbesondere wird gezeigt, dass die fiskalpolitischen...
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Konsumsteuerreformen und Konsumbesteuerung : eine vergleichende Analyse und Bewertung verschiedener Konsumsteuermodelle unter besonderer Berücksichtigung der Probleme in offenen Vo...
Grambeck, Hans-Martin - 2018
Die Arbeit untersucht die Auswirkungen einer Einführung und Anwendung von Konsumsteuern in offenen Volkswirtschaften. Berücksichtigt werden neben der indirekten Umsatzsteuer verschiedene direkte Konsumsteuern. Anhand eines Zwei-Länder-Falles wird analysiert, welche einzelwirtschaftlichen...
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The missing profits of nations
Tørsløv, Thomas R.; Wier, Ludvig S.; Zucman, Gabriel - 2018
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Die Auswirkungen der gemeinsamen konsolidierten Körperschaftsteuer-Bemessungsgrundlage auf Österreich
Loretz, Simon; Schratzenstaller, Margit - Österreichisches Institut für Wirtschaftsforschung - 2018
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Taxing intellectual property in the global economy : a plea for regulated and internationally coordinated profit splitting
Richter, Wolfram F. - 2017
Inter-country equity in the taxation of IP is a contentious issue. With its BEPS initiative, the OECD aims at taxing in accordance with value creation even though there are admitted difficulties in determining the actual place of value creation. The European Commission promotes the introduction...
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The end of the Alberta tax advantage
Eisen, Ben; Lafleur, Steve; Palacios, Milagros - 2017
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Tax competition and the political economy of public employment : a model for Austria
Christl, Michael; Köppl-Turyna, Monika - 2017
In this work we simulate the effects of tax autonomy of the Austrian states on the levels of public employment in each state. We show that depending on the strength of the public sector lobby, tax autonomy would require reduction of employment in the public sector between 25% and 35% of the...
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Tax mimicking in local business taxation : quasi-experimental evidence from Portugal
Lopes da Fonseca, Mariana - 2017
I exploit an exogenous reform introducing a local business tax in Portugal to study tax mimicking among jurisdictions. The identification strategy relies on a quasi-experimental difference-in-differences methodology and heterogeneity in treatment intensity. Results show evidence of significant...
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Endogenous leadership in tax competition : a combination of the effects of market power and strategic interaction
Pi, Jiancai; Chen, Xuyang - In: The B.E. journal of economic analysis & policy 17 (2017) 1, pp. 1-8
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The G20 and the "Based Erosion and Profit Shifting (BEPS) project"
Picciotto, Sol - 2017
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Bonus taxes and international competition for bank managers
Gietl, Daniel; Haufler, Andreas - 2017
We analyze the competition in bonus taxation when banks compensate their managers by means of fixed and incentive pay and bankers are internationally mobile. Banks choose bonus payments that induce excessive managerial risk-taking to maximize their private benefits of existing government bailout...
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Local taxation, land use regulation, and land use : a survey of the evidence
Blöchliger, Hansjörg; Hilber, Christian; Schöni, Olivier - 2017
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Labor income taxation in a globalizing world: 1980-2012
Strecker, Nora Margot - 2017
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International taxation in a changing landscape : Liber Amicorum in honour of Bertil Wiman
Monsenego, Jérôme (ed.); Bjuvberg, Jan (ed.);  … - 2019
This book contains essays written in honour of Prof. Dr Bertil Wiman, a renowned tax scholar and much-appreciated teacher. Wiman is one of the founding members of EATLP, former chairman of EATLP and former vice president of IFA. The essays cover various topics in the field of international tax...
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Ausgewählte nationale und internationale Maßnahmen zur Missbrauchsvermeidung und deren wirkung : eine steuerliche und betriebswirtschaftliche Untersuchung mit besonderem Fokus auf...
Pagels, Karsten - 2019
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Eine institutionenökonomische Analyse von Kapitalisierungsprozessen im Rahmen einer Dezentralisierung von Steuergesetzgebungskompetenzen am Beispiel der Grundsteuer in Deutschland
Krause, Sonja - 2019
"Die Grundsteuer ist Gegenstand langjähriger Reformdiskussionen. Ob sie sich darüber hinaus auch in den Immobilienpreisen kapitalisiert, wurde bislang nur unzureichend für den deutschen Immobilienmarkt untersucht, wohingegen für den US-amerikanischen Immobilienmarkt die...
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Relocation of the rich : migration in response to top tax rate changes from Spanish reforms
Agrawal, David R.; Foremny, Dirk - In: The review of economics and statistics 101 (2019) 2, pp. 214-232
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Are local tax rates strategic complements or strategic substitutes?
Parchet, Raphaël - In: American economic journal / Economic policy : a journal … 11 (2019) 2, pp. 189-224
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Political competition and tax revenues in developing countries
Yogo, Urbain Thierry; Njib, Martine M. Ngo - International Centre for Tax and Development - 2016
Building on the literature of the political economy of taxation, this article explores the relationship between political competition and tax revenues using a sample of 89 developing countries from 1988 to 2010. Owing to the inertia of tax variables, we estimate a dynamic panel data model using...
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Introducing an IP license box in Switzerland : quantifying the effects
Chatagny, Florian; Köthenbürger, Marko; Stimmelmayr, … - 2016 - This version: October 2016
In response to mounting international pressure to reform the ring-fenced elements of its tax system, the Swiss government has put forward a comprehensive tax reform package. The proposal comprises the introduction of a license box, a substantial reduction in cantonal pro t tax rates, and an...
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Fiscal competition and public debt
Janeba, Eckhard; Todtenhaupt, Maximilian - 2016
The implications of high indebtedness for strategic tax setting in internationally integrated capital markets have found little attention so far. We analyze when and how changes in initial debt levels affect the distribution of economic activity across space. When public borrowing is...
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Jurasüdfuss: Life Sciences sorgen für Aufwind : Regionalstudie Wirtschaftsraum Jurasüdfuss : Swiss Issues Regionen
Rühl, Thomas; Schüpbach, Jan; Hurst, Simon; Gachet, Emilie - Credit Suisse / Economic Research - 2016
Die neue Regionalstudie der Credit Suisse fokussiert auf sechs Wirtschaftsregionen südlich des Juragebirges. Diese erstrecken sich über die Kantone Solothurn und Bern und umfassen die Achse Solothurn-Grenchen-Biel und die Satelliten Balsthal, Langenthal und Lyss. Trotz dem hohen Druck, der auf...
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Cross-country econometric study on the impact of fiscal incentives on FDI
Revilla, Ma. Laarni D. - 2016
The increasing level of competition for foreign direct investment (FDI) in the 1990s triggered many countries to offer various fiscal incentives. Specifically, many Asian countries persistently keep their tax rates competitive. To empirically investigate the relationship between the two...
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Migration and tax yields in a devolved economy
Foreman-Peck, James S.; Zhou, Peng - 2016
Households may migrate between jurisdictions to secure preferred mixes of collectively sup-plied services and taxation. But devolution of taxes to sub-national jurisdictions could reduce expected tax revenue if some move to lower tax regimes, constraining devolved government policy. This paper...
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Taxes in an e-commerce generation
Agrawal, David R.; Fox, William F. - 2016
Rapid growth in e-commerce has altered the ability of jurisdictions to enforce commodity taxes on a destination basis. This results in different effective tax rates depending on the way in which goods and services are purchased and the characteristics of both the products and the sellers. We...
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Wie wirkt Steuerwettbewerb auf kommunaler Ebene? : das Beispiel der Stadt Monheim am Rhein
Lemmer, Jens - 2016
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Urban cultural amenities and the migration of the creative class
Dalvai, Wilfried - 2016 - This version: March 2015
This paper models the migration of the Creative Class (Florida, 2003) in a New-Economic-Geography framework. Beside wage differentials, urban cultural amenities play an important role on the choice of location. A public cultural good, financed by taxes, is introduced as an agglomeration force....
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Canada’s rising personal tax rates and falling tax competitiveness
Lammam, Charles; MacIntyre, Hugh; Ren, Feixue; Eisen, Ben; … - 2016
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Effective tax rates and effective progressivity in a fiscally decentralized country
Roller, Marcus; Schmidheiny, Kurt - 2016
This paper proposes measures to quantify the effective level and the effective progressivity of taxation in a fiscally decentralized country taking income sorting into account. Using data on the universe of Swiss taxpayers, we find that rich households effectively face significantly lower...
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On the role of state-federal complementarities in vertical tax externalities : evidence from the 1980 crude oil windfall act
Perez-Sebastian, Fidel; Raveh, Ohad - 2016
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Tax competition and fiscal equalization under corporate income taxation
Liesegang, Caterina; Runkel, Marco - 2016
This paper challenges the view that tax base equalization by the so-called Representative Tax System (RTS) removes inefficient undertaxation in corporate tax competition. The innovation of the paper is that it focuses on a tax on corporate income, instead of the unit tax on capital considered in...
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State capacity, capital mobility, and tax competition
Daneshmand, Arian; Abdollah-Milani, Mahnoush - In: Iranian economic review : journal of University of Tehran 20 (2016) 1, pp. 33-47
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Fiscal policy in Europe : taxation, debt and direct democracy with multiple jurisdictions
Streif, Frank - 2016
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Fiscal competition and public debt
Janeba, Eckhard; Todtenhaupt, Maximilian - 2016
The existing theoretical literature on fiscal competition has to a large extent ignored the role of government debt as a determinant of taxes and productive public spending. We develop a simple model of fiscal competition with government borrowing. If a default on government debt is no option,...
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Imposition des entreprises: Vaud et Genève sous pression : étude régionale Bassin lémanique : swiss issues régions
Schüpbach, Jan; Hurst, Simon; Rühl, Thomas - Credit Suisse / Economic Research - 2016
Die Unternehmenssteuerreform III stellt das Schweizer Steuersystem auf ein neues Fundament. Auf Druck der OECD und der G20 soll die tiefere Besteuerung von ausländischen Unternehmensgewinnen in der Schweiz abgeschafft werden. Das Bassin lémanique ist Standort zahlreicher globaler Konzerne, die...
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Public provision and local income tax competition
Kuhlmey, Florian; Hintermann, Beat - 2016
We extend the literature on local income tax competition by allowing for inter-jurisdictional spillovers and imperfect rivalry in consumption of a publicly provided good. Comparing decentralized second-best results of a theoretical model with an efficient benchmark, we identify three...
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Update Gewerbesteuer und Grundsteuer: Steuerentwicklung, Steuerwettbewerb und Reformblockaden
Wagschal, Uwe; Wolfersdorff, Janine von; Andrae, Kathrin - 2016
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The tax sparing mechanism and foreign direct investment
Li, Na - 2018
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Steuerwettbewerb versus Steuerharmonisierung in der Europäischen Union : eine Analyse auf dem Weg zu einem unionseuropäischen Konzept der Unternehmensbesteuerung
2018
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Patent boxes design, patents location, and local R&D
Alstadsæter, Annette; Barrios Cobos, Salvador; … - In: Economic policy : a European forum 93 (2018), pp. 131-177
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Culture and taxes
Eugster, Beatrix <Wirtschaftswissenschaftlerin Univ. … - In: Journal of political economy 127 (2018) 1, pp. 296-337
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Anti-avoidance measures of general nature and scope-GAAR and other rules
Rosenblatt, Paulo (ed.); Tron, Manuel (ed.);  … - International Fiscal Association / Congress <72., 2018, … - 2018
This volume of the Cahiers has been published by Sdu, The Netherlands, on behalf of the International Fiscal Association (IFA). Once a year the Cahiers de Droit Fiscal International are published and distributed free to all the members of the Association.00These Cahiers contain a wealth of...
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Withholding tax in the era of BEPS, CIVs and the digital economy
Lee, Chang-Hee (ed.); Yoon, Ji-Hyun (ed.);  … - International Fiscal Association / Congress <72., 2018, … - 2018
This volume of the Cahiers has been published by Sdu, The Netherlands, on behalf of the International Fiscal Association (IFA). Once a year the Cahiers de Droit Fiscal International are published and distributed free to all the members of the Association.00These Cahiers contain a wealth of...
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