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  • Search: subject_exact:"Steuerliches Anrechnungsverfahren"
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Year of publication
Subjects
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Körperschaftsteuer 2,653 Corporate income tax 2,636 Deutschland 695 Germany 681 USA 563 United States 560 Unternehmensbesteuerung 439 Corporate taxation 433 Theorie 412 Theory 408 Einkommensteuer 366 Income tax 363 Steuerreform 336 Tax reform 332 EU countries 316 EU-Staaten 316 Steuerwirkung 265 Tax effects 261 Multinationales Unternehmen 236 Transnational corporation 225 Steuervergünstigung 217 Tax incentive 217 Doppelbesteuerung 190 Double taxation 185 Besteuerungsverfahren 166 EU-Steuerrecht 166 Taxation procedure 166 EU tax law 165 Capital income tax 159 Kapitalertragsteuer 159 Steuerwettbewerb 141 Tax competition 140 Auslandsinvestition 137 Foreign investment 136 Steuerbelastung 126 Steuerharmonisierung 124 Tax burden 124 Kapitalstruktur 112 Capital structure 111 Tax harmonization 109
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Online availability
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Free 352 Undetermined 43
Type of publication
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Article 1,573 Book / Working Paper 1,067 Journal 28
Type of publication (narrower categories)
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Article in journal 1,290 Aufsatz in Zeitschriften 1,290 Graue Literatur 662 Non-commercial literature 662 Working Paper 494 Arbeitspapier 484 Article in book 287 Aufsatz im Buch 287 Dissertation 184 Thesis 184 Hochschulschrift 149 Amtsdruckschrift 78 Government document 78 Collection of articles of several authors 75 Sammelwerk 75 Bibliographie enthalten 48 Bibliography included 48 Gesetz 46 Law 46 Congress report 29 Kongressschrift 29 Lehrbuch 25 Mehrbändiges Werk 20 Multi-volume publication 20 Statistics 18 Statistik 18 Handbook 14 Handbuch 14 Kongress 13 No longer published / No longer aquired 12 Collection of articles written by one author 10 Sammlung 10 Dissertation u.a. Prüfungsschriften 7 Advisory report 6 Glossar enthalten 6 Glossary included 6 Gutachten 6 Kommentar 6 Survey 6 Übersichtsarbeit 6
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Language
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English 1,687 German 847 French 36 Spanish 36 Italian 22 Hungarian 11 Dutch 8 Undetermined 8 Portuguese 6 Russian 6 Finnish 5 Croatian 5 Polish 4 Danish 2 Norwegian 2 Swedish 2 Arabic 1 Modern Greek (1453-) 1 Estonian 1 Slovenian 1 Serbian 1 Chinese 1
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Persons
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Devereux, Michael P. 37 Fuest, Clemens 31 Keuschnigg, Christian 28 Spengel, Christoph 26 Herzig, Norbert 21 McLure, Charles E. 18 Prinz, Ulrich 18 Auerbach, Alan J. 16 Gravelle, Jane G. 16 Haufler, Andreas 16 Runkel, Marco 16 Scheffler, Wolfram 16 Schreiber, Ulrich 16 Sørensen, Peter Birch 16 Cnossen, Sijbren 15 Feld, Lars P. 15 Gordon, Roger H. 15 Hey, Johanna 15 Schjelderup, Guttorm 15 Dwenger, Nadja 14 Mooij, Ruud A. de 14 Nicodème, Gaëtan 14 Becker, Johannes 13 Dötsch, Ewald 13 Heckemeyer, Jost H. 13 Overesch, Michael 13 Herrmann, Carl 12 Heuer, Gerhard 12 Kennerknecht, Albert 12 Mintz, Jack M. 12 Mrozek, Alfons 12 Raupach, Arndt 12 Winner, Hannes 12 Desai, Mihir A. 11 Jacobs, Otto H. 11 Panteghini, Paolo 11 Slemrod, Joel 11 Sureth, Caren 11 Wendt, Michael 11 Altshuler, Rosanne 10
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Institutions
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Europäische Kommission 8 Europäische Kommission / Unabhängiger Sachverständigenausschuss zur Unternehmensbesteuerung 4 Fachinstitut der Steuerberater 4 Ifst 4 International Fiscal Association 4 OECD 4 Springer Fachmedien Wiesbaden GmbH 4 USA / Joint Committee on Taxation 4 Ungarn / Pénzügyminisztérium 4 Deutschland / Bundesministerium der Finanzen / Wissenschaftlicher Beirat 3 Institut für Ausländisches und Internationales Finanz- und Steuerwesen <Hamburg> 3 Institute for Fiscal Studies 3 Statistik Austria 3 American Council for Capital Formation / Center for Policy Research 2 Bayerisches Landesamt für Statistik und Datenverarbeitung 2 Deutschland / Statistisches Bundesamt 2 Deutschland <Bundesrepublik> / Bundesminister der Finanzen 2 Georgetown University / Economics Department 2 Institute for Fiscal Studies / Capital Taxes Group 2 Institutt for Samfunnsøkonomi <Bergen> 2 International Centre for Tax and Development 2 Internationaler Währungsfonds / Fiscal Affairs Department 2 OECD / Directorate for Financial, Fiscal and Enterprise Affairs / Committee on Fiscal Affairs 2 PriceWaterhouse GmbH <Frankfurt, Main> 2 Sackler Institute of Economic Studies <Tēl-Āvîv> 2 USA / Government Accountability Office 2 USA / Treasury Department 2 Ungarn / Adó- és Pénzügyi Ellenőrzési Hivatal 2 Zentrum für Europäische Wirtschaftsforschung 2 ANU College of Asia and the Pacific 1 Academia Colombiana de Ciencias Económicas <Bogotá> 1 Akademia Leona Koźmińskiego 1 Aktiengesellschaft für Wirtschaftsprüfung <Berlin; Düsseldorf> 1 Andrew Young School of Policy Studies / International Studies Program 1 Arthur Andersen and Co. <London> 1 Asian Pacific Tax and Investment Research Centre <Singapur> 1 Australia-Japan Research Centre 1 Baden-Württemberg / Statistisches Landesamt 1 Banco di Roma / Ufficio Tributario 1 Bank of Sierra Leone <Freetown> 1
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Published in...
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National tax journal 101 Working paper 57 CESifo working papers 55 The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association 43 Der Betrieb 41 International tax and public finance 39 Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA) 33 Journal of state taxation 33 Betriebs-Berater : BB : Recht, Wirtschaft, Steuern 32 European taxation : official journal of the Confédération Fiscale Européenne 28 Journal of public economics 28 Steuer und Wirtschaft : StuW : Zeitschrift für die gesamten Steuerwissenschaften 27 Tax law review 27 Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre 26 ZEW discussion papers 26 Intertax : international tax review 21 Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 21 Working paper / Oxford University Centre for Business Taxation 21 Public finance review : PFR 20 FinanzArchiv : public finance analysis 18 Steuer, Wirtschaft und Recht : SWR 18 Europäische Hochschulschriften 17 Hefte zur internationalen Besteuerung 17 Tax policy and the economy 15 CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute 14 Advances in taxation : a research annual 13 Grundfragen der Gruppenbesteuerung 13 IFSt-Schrift 13 Steuern und Bilanzen : STuB ; Zeitschrift für das Steuerrecht und die Rechnungslegung der Unternehmen 13 Unternehmensbesteuerung : Festschrift für Norbert Herzig zum 65. Geburtstag 12 Discussion paper / Centre for Economic Policy Research 11 IMF working paper 11 The American journal of tax policy 11 WPg : Kompetenz schafft Vertrauen 11 Discussion paper / Universität St. Gallen, Volkswirtschaftliche Abteilung : School of Economics and Political Science, Department of Economics 9 Discussion papers 9 Finanz-Betrieb : FB : Zeitschrift für Unternehmensfinanzierung und Finanzmanagement 9 Fiscal studies : the journal of the Institute for Fiscal Studies 9 Hacienda pública española : review of public economics 9 Betriebswirtschaftliche Forschung und Praxis : BFuP 8
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Sources
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ECONIS (ZBW) 2,639 USB Cologne (EcoSocSci) 17 EconStor 12
Showing 1 - 50 of 2,668
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Global distribution of revenue loss from tax avoidance : re-estimation and country results
Cobham, Alex; Janský, Petr - International Centre for Tax and Development - 2017
International corporate tax is an important source of government revenue, especially in lower-income countries. An important recent study of the scale of this problem was carried out by International Monetary Fund researchers Ernesto Crivelli, Ruud De Mooij, and Michael Keen. We first...
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Richtlinie über eine gemeinsame Körperschaftsteuer-Bemessungsgrundlage - mehr als eine Harmonisierung der steuerlichen Gewinnermittlung
Scheffler, Wolfram; Köstler, Melanie - 2017
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What makes countries negotiate away their corporate tax base?
Hearson, Martin - International Centre for Tax and Development - 2017
Qualitative case studies suggest that the outcomes of tax treaty negotiations are determined by power politics and negotiating capability. In contrast, quantitative studies have tended to depart from a model that implies absolute gains, full rationality, and perfect information on the part of...
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Corporate income tax, legal form of organization, and employment
Chen, Daphne; Qi, Shi; Schlagenhauf, Don E. - 2017 - Draft: July, 2017
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The development of corporate tax structures in the European Union from 1998 to 2015 - qualitative and quantitative analysis
Bräutigam, Rainer; Spengel, Christoph; Stutzenberger, … - 2017 - This version: August 2017
Ongoing tax reform processes, competitive pressures and the consequences of the financial and sovereign debt crisis have considerably shaped the tax systems of the Member States of the European Union in the last two decades. Our paper combines a qualitative and quantitative analysis of the...
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Do higher corporate taxes reduce wages? : micro evidence from Germany
Fuest, Clemens; Peichl, Andreas; Siegloch, Sebastian - 2017 - This version: September 22, 2017
This paper estimates the incidence of corporate taxes on wages using a 20-year panel of German municipalities exploiting 6,800 tax changes for identication. Using event study designs and differences-in-dierences models, we fins that workers bear about half of the total tax burden. Administrative...
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Entwicklungslinien und Zukunft des deutsch-europäischen Steuerrechts : Brexit - Auswirkungen auf Europa : Tagungsband zur ifst-Jahrestagung am 26. Juni 2017
Dobratz, Lars (contributor); Haas, Wolfang (contributor);  … - ifst-Jahrestagung <Berlin> - 2017
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Verhaltensreaktionen und Aufkommenswirkungen bei Einführung einer G(K)KB
Kimpel, Gerrit - 2016
Im Zuge der Diskussion einer Harmonisierung der Ertragsbesteuerung innerhalb der Europäischen Union wird bereits seit geraumer Zeit die Einführung einer gemeinsamen konsolidierten Körperschaftsteuerbemessungsgrundlage (GKKB/CCCTB) von den Mitgliedsstaaten der Europäischen Union in Erwägung...
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Taxing away M&A : the effect of corporate capital gains taxes on acquisition activity
Feld, Lars P.; Ruf, Martin; Schreiber, Ulrich; … - 2016
Taxing capital gains is an important obstacle to the efficient allocation of resources because it imposes a transaction cost on the vendor which locks in appreciated assets by raising the vendor’s reservation price in prospective transactions. For M&As, this effect has been intensively studied...
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EU: Umsetzung des OECD-Aktionsplans gegen unerwünschte Steuergestaltungen
Scheffler, Wolfram; Herttrich, Manuela - In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 96 (2016) 2, pp. 106-113
Die Arbeiten an der Gemeinsamen konsolidierten Körperschaftsteuer-Bemessungsgrundlage GKKB gehen weiter. Allerdings dient der am 28. Januar 2016 von der Kommission veröffentlichte Richtlinienentwurf primär der Einschränkung von als unerwünscht angesehenen Steuergestaltungen. Das...
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Tackling spillovers by taxing corporate income in the European Union at source
Cnossen, Sijbren - 2016 - This version 18 February 2016
This paper surveys and evaluates the corporation tax (CT) systems of the Member States of the European Union on the basis of a comprehensive taxonomy of actual and potential regimes, which have as their base either profits, profits and interest, or economic rents. The current regimes give rise...
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The economics of corporate and business tax reform
Dharmapala, Dhammika - 2016
The reform of corporate and business taxation is central to current tax policy debates in the United States. This paper provides a framework for analyzing reform proposals by describing the lessons from current economic research for business tax reform, addressing both international and domestic...
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Taxing away M&A : the effect of corporate capital gains taxes on acquisition activity
Feld, Lars P.; Ruf, Martin; Schreiber, Ulrich; … - 2016
Taxing capital gains is an important obstacle to the efficient allocation of resources because it imposes a transaction cost on the vendor which locks in appreciated assets by raising the vendor's reservation price in prospective transactions. For M&As, this effect has been intensively studied...
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Taxing away M&A : the effect of corporate capital gains taxes on acquisition activity
Feld, Lars P.; Ruf, Martin; Schreiber, Ulrich; … - 2016
Taxing capital gains is an important obstacle to the efficient allocation of resources because it imposes a transaction cost on the vendor which locks in appreciated assets by raising the vendor's reservation price in prospective transactions. For M&As, this effect has been intensively studied...
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Do higher corporate taxes reduce wages? : micro evidence from Germany ; this paper is a completely revised version of ZEW Discussion Paper No. 13-039
Fuest, Clemens; Peichl, Andreas; Siegloch, Sebastian - 2016 - This version: December 24, 2015
This paper estimates the incidence of corporate taxes on wages using a 20-year panel of German municipalities. Administrative linked employer-employee data allows estimating heterogeneous worker and firm effects. We set up a general theoretical framework showing that corporate taxes can have a...
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The effect of taxes on the debt policy of spanish listed companies
Clemente-Almendros, José A.; Sogorb-Mira, Francisco - In: SERIEs : Journal of the Spanish Economic Association 7 (2016) 3, pp. 359-391
This study explores the role of taxes in explaining companies’ financing decisions. We test whether the corporate tax shields explanation of capital structure is applicable to firms listed on the Spanish stock exchange over the period 2007-2013. Taxes are found to be economically and...
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Shifting the burden of taxation from the corporate to the personal level and getting the corporate tax rate down to 15 percent
Grubert, Harry; Altshuler, Rosanne - 2016
We consider three plans for shifting the tax on corporate income to the personal level to achieve a significant reduction in the corporate tax rate. One plan eliminates the corporate tax and taxes dividends and the annual change in the value of publicly traded financial assets at ordinary rates....
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Measuring corporation tax uncertainty across countries : evidence from a cross-country survey
Devereux, Michael P. - 2016
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Estimating the costs of international corporate tax avoidance : the case of the Czech Republic
Jansky, Petr - 2016
International corporate tax avoidance by multinational enterprises likely lowers the Czech Republic's corporate income tax revenue, but it is not clear by how much. To clarify this I first review existing estimates of the costs of international corporate tax avoidance to government revenue...
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Optimal taxation and R&D policies
Akcigit, Ufuk; Hanley, Douglas; Stantcheva, Stefanie - 2016
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The role of toeholds and capital gains taxes for corporate acquisition strategies
Liberini, Federica; Russo, Antonio; Stimmelmayr, Michael - 2016
Ownership takeovers often follow complex strategies where the control of the target firm is acquired through a sequence of independent contracts. Based on this observation, we develop a novel theoretical model wherein the acquiring firm decides on the number of steps towards the full ownership...
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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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Exploring the link between corporate governance characteristics and effective corporate tax rate : a panel data approach on U.S. listed companies
Păunescu, Radu Alin; Vintilă, Georgeta; Gherghina, … - In: Journal of financial studies & research : JFSR (2016), pp. 1-20
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Federal taxation of corporations and corporate transactions
Dean, Steven; Borden, Bradley T. - 2018
Introduction to transactional tax practice and review of basic income tax concepts -- Choice of entity -- Corporate capital structure -- Corporate formation -- Operating distributions -- Related corporations and other bailout techniques -- Complete liquidations -- Taxable acquisitions --...
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Mastering corporate tax
Richmond, Gail Levin; Mombrun, Reginald; Branch, Felicia - 2018 - Second edition
Taxation of C corporations -- Funding corporations -- Transfers to a corporation -- Dividend distributions -- Redemption distributions -- Introduction to reorganizations -- Acquisitive reorganizations -- E and F reorganizations -- Divisive reorganizations; Section 355 -- Liquidations --...
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Who benefits from state corporate tax cuts? : a local labour markets approach with heterogeneous firms
Suárez Serrato, Juan Carlos; Zidar, Owen - 2015
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Do higher corporate taxes reduce wages?
Fuest, Clemens; Peichl, Andreas; Siegloch, Sebastian - 2015
This paper estimates the incidence of corporate taxes on wages using a 20-year panel of German municipalities. Administrative linked employer-employee data allows estimating heterogeneous worker and firm effects. We set up a general theoretical framework showing that corporate taxes can have a...
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Die Beeinflussung des europäischen Gesetzgebungsprozesses durch Lobbying : eine empirische Analyse am Beispiel der Unternehmensteuerharmonisierung
Zeiner, Judith - 2015
Aufgrund der gestiegenen Komplexität der Umwelt ist es für den Gesetzgeber unerlässlich, Experten in die Entscheidungsfindungsphase einzubeziehen, um funktionsfähige Regelwerke zu erstellen. Diese Spezialisten sind in der Theorie in Informationslieferanten und Interessensvertreter zu...
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Location power of the corporation tax and the interest rate in the globalized eco
Ishikawa, Toshiharu - 2015
It would not take a long time for a firm to determine factory fs location when the firm fs production activity was almost confined in a country. While, in the globalized economy a firm takes a series of steps to decide factory fs location since spatial range of a firm fs production activity is...
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The effect of taxes on corporate financing decisions : evidence from the German interest barrier
Alberternst, Stephan; Sureth, Caren - 2015
The theoretical literature suggests that when taking tax effects into account, debt ought to be preferable to equity. However, there are no uniform predictions of the size of this tax benefit (tax shield) in comparison to an opposing increasing cost of debt (especially insolvency costs). The...
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Die Integration des Solidaritätszuschlags in die Einkommen- und Körperschaftsteuer
Broer, Michael - In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 95 (2015) 4, pp. 269-273
Vor dem Hintergrund der Schuldenbremse und der anstehenden Föderalismusreform wird diskutiert, wie die Einnahmesituation der Bundesländer verbessert werden kann. Ein Vorschlag ist die Integration des Solidaritätszuschlags in die Einkommen- und Körperschaftsteuer. Michael Broer analysiert,...
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Investors' portfolio choice and tax reforms : the 2008 German corporate tax reform reconsidered
Stimmelmayr, Michael - 2015 - This version: March 2015
The paper provides a comprehensive assessment of the latest German corporate income and capital tax reform, which entails a major shift of the capital tax burden from the firm to the household level. Using a dynamic two-country computable general equilibrium model with integrated capital...
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Diskriminierende Unternehmensbesteuerung und Standortwettbewerb
Geiken, Christian - 2015
Diese Arbeit beschäftigt sich mit verschiedenen Aspekten einer diskriminierenden Unternehmensbesteuerung und betrachtet dabei unter anderem die Optimalität eines solchen Steuersystems aus einer finanzwissenschaftlichen Perspektive.
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EU-Harmonisierung lohnend : Körperschaftsteuer-Bemessungsgrundlage
Scheffler, Wolfram - In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 95 (2015) 6, pp. 373-374
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The impact of thin capitalization rules on the location of multinational firms' foreign affiliates
Merlo, Valeria; Riedel, Nadine; Wamser, Georg - 2015
This paper examines how restrictions on the tax-deductibility of interest cost affect location choices of multinational corporations (MNCs). Many countries have introduced so-called thin-capitalization rules (TCRs) to prevent MNCs from shifting tax base to countries with lower tax rates. As of...
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SME taxation in Europe : an empirical study of applied corporate income taxation for SMEs compared to large enterprises ; CIP Programme 186/PP/ENT/CIP/12/F/S01C24
Spengel, Christoph, P. (contributor);  … - 2015
This report analyses tax incentives for SMEs in 20 EU countries and five non-EU countries between 2009-2013. Its findings and recommendations are based on a review of tax codes, modelling of tax burdens using two different models, a descriptive analysis of company financial ratios, and the...
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Corporate investment and corporate taxation during the economic crisis in Slovenia
Verbič, Miroslav; Črnigoj, Matjaž - 2015
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Essays on banking and financial innovation
Gong, Di - 2015
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Base erosion, profit shifting and developing countries
Crivelli, Ernesto; Mooij, Ruud A. de; Keen, Michael - 2015
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Körperschaft- und gewerbesteuerliche Wirkungen von Dividenden und ihnen gleichgestellten Bezügen bei in Deutschland ansässigen Kapitalgesellschaften
Eberhardt, David - 2017
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Besteuerung gesetzlicher Krankenkassen : Grundlagen, Besonderheiten und Tax Compliance
Kohlhepp, Ralf - 2017 - 1. Aufl. 2017
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Verlustausgleich in der Common Consolidated Corporate Tax Base : Wirkung des Richtlinienvorschlags zur CCCTB auf Investitionsentscheidungen unter Unsicherheit
Ager, Marcus - 2017
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Körperschaftsteuersysteme in der Europäischen Union : Möglichkeiten und Grenzen einer Harmonisierung
Zajicek, Stephanie Alexandra - 2017 - 1. Auflage
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Simulating corporate income tax reform proposals with a dynamic CGE model
Bhattarai, Keshab; Haughton, Jonathan; Head, Michael; … - In: International journal of economics and finance 9 (2017) 5, pp. 20-35
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Die Körperschaftsteuer in Australien und Deutschland
Born, Frederik - 2017
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Estimating the elasticity of corporate income tax to output gap in Greece : implications for tax buoyancy
Tagkalakis, Athanasios - In: Public finance review : PFR 45 (2017) 2, pp. 205-231
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Sharing risk with the government : how taxes affect corporate risk taking
Ljungqvist, Alexander; Zhang, Liandong; Zuo, Luo - In: Journal of accounting research 55 (2017) 3, pp. 669-707
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Gibt es bei der Genossenschaft eine schädliche Gesellschafter-Fremdfinanzierung nach der Zinsschranke?
Kollruss, Thomas - In: Zeitschrift für das gesamte Genossenschaftswesen : … 67 (2017) 1, pp. 3-20
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Impact of corporate taxation on unemployment
Zirgulis, Aras; Šarapovas, Tadas - In: Journal of business economics and management 18 (2017) 3, pp. 412-426
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Why corporate taxation should mean source taxation : a response to the OECD's actions against base erosion and profit shifting
Cavelti, Luzius U.; Jaag, Christian; Rohner, Tobias Felix - In: World tax journal : WTJ 9 (2017) 3, pp. 352-390
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