IDEAS home Printed from https://ideas.repec.org/b/zbw/svrwex/75365.html
   My bibliography  Save this book

Reform der Einkommens- und Unternehmensbesteuerung durch die Duale Einkommensteuer. Expertise im Auftrag der Bundesminister der Finanzen und für Wirtschaft und Arbeit vom 23. Februar 2005

Editor

Listed:
  • Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung
  • Max-Planck-Institut für Geistiges Eigentum, Wettbewerbs- und Steuerrecht
  • Zentrum für Europäische Wirtschaftsforschung (ZEW)

Abstract

No abstract is available for this item.

Suggested Citation

  • Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung & Max-Planck-Institut fü (ed.), 2006. "Reform der Einkommens- und Unternehmensbesteuerung durch die Duale Einkommensteuer. Expertise im Auftrag der Bundesminister der Finanzen und für Wirtschaft und Arbeit vom 23. Februar 2005," Occasional Reports / Expertisen, German Council of Economic Experts / Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung, number 75365.
    • Handle: RePEc:zbw:svrwex:75365
    as

    Download full text from publisher

    File URL: https://www.econstor.eu/bitstream/10419/75365/1/611608820.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Hermann, Rico A. & Spengel, Christoph & Jacobs, Otto H. & Stetter, Thorsten, 2003. "Steueroptimale Rechtsformwahl: Personengesellschaften besser als Kapitalgesellschaften," ZEW Discussion Papers 03-30, ZEW - Leibniz Centre for European Economic Research.
    2. Thiess Buettner & Martin Ruf, 2007. "Tax incentives and the location of FDI: Evidence from a panel of German multinationals," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 14(2), pages 151-164, April.
    3. von Kalckreuth, Ulf & Chirinko, Robert S., 2002. "Further Evidence On The Relationship Between Firm Investment And Financial Status," Discussion Paper Series 1: Economic Studies 2002,28, Deutsche Bundesbank.
    4. Ulrich Schreiber & Christoph Spengel & Lothar Lammersen, 2002. "Measuring The Impact Of Taxation On Investment And Financing Decisions," Schmalenbach Business Review (sbr), LMU Munich School of Management, vol. 54(1), pages 2-23, January.
    5. Peter Sørensen, 2005. "Neutral Taxation of Shareholder Income," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 12(6), pages 777-801, November.
    6. Devereux, Michael P. & Griffith, Rachel, 1998. "Taxes and the location of production: evidence from a panel of US multinationals," Journal of Public Economics, Elsevier, vol. 68(3), pages 335-367, June.
    7. Stetter, Thorsten & Spengel, Christoph & Jacobs, Otto H. & Wendt, Carsten, 2005. "EU Company Taxation in Case of a Common Tax Base: A Computer-based Calculation and Comparison Using the Enhanced Model of the European Tax Analyzer," ZEW Discussion Papers 05-37, ZEW - Leibniz Centre for European Economic Research.
    8. Fane, G., 1987. "Neutral taxation under uncertainty," Journal of Public Economics, Elsevier, vol. 33(1), pages 95-105, June.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Michael Overesch, 2005. "The Effective Tax Burden of Companies in Europe," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 3(4), pages 56-63, 01.
    2. Keller, Sara & Schanz, Deborah, 2013. "Measuring tax attractiveness across countries," arqus Discussion Papers in Quantitative Tax Research 143, arqus - Arbeitskreis Quantitative Steuerlehre.
    3. Christoph Spengel & Wolfgang Wiegard, 2004. "Dual Income Tax: A Pragmatic Tax Reform Alternative for Germany," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 2(3), pages 15-22, October.
    4. Christian Keuschnigg, 2008. "Corporate Taxation and the Welfare State," Working Papers 0813, Oxford University Centre for Business Taxation.
    5. Grégoire Rota-Graziosi & Fayçal Sawadogo, 2020. "The tax burden on mobile network operators in Africa," Working Papers hal-03109370, HAL.
    6. Oscar Amerighi & Giuseppe De Feo, 2014. "Competition for FDI and Profit Shifting: On the Effects of Subsidies and Tax Breaks," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 70(3), pages 374-404, September.
    7. Michael Overesch, 2005. "The Effective Tax Burden of Companies in Europe," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 3(04), pages 56-63, January.
    8. Gaëtan Nicodème, 2008. "Corporate Income Tax and Economic Distortions," Working Papers CEB 08-033.RS, ULB -- Universite Libre de Bruxelles.
    9. Michael Overesch & Georg Wamser, 2009. "Who Cares About Corporate Taxation? Asymmetric Tax Effects on Outbound FDI," The World Economy, Wiley Blackwell, vol. 32(12), pages 1657-1684, December.
    10. Barrios, Salvador & Huizinga, Harry & Laeven, Luc & Nicodème, Gaëtan, 2012. "International taxation and multinational firm location decisions," Journal of Public Economics, Elsevier, vol. 96(11), pages 946-958.
    11. repec:ces:ifodic:v:3:y:2005:i:4:p:14567579 is not listed on IDEAS
    12. Elschner, Christina & Lammersen, Lothar & Overesch, Michael & Schwager, Robert, 2005. "The Effective Tax Burden of Companies and on Highly Skilled Manpower: Tax Policy Strategies in a Globalized Economy," ZEW Discussion Papers 05-31, ZEW - Leibniz Centre for European Economic Research.
    13. Martin Finkenzeller & Christoph Spengel, 2004. "Measuring the Effective Levels of Company Taxation in the New Member States: A Quantitative Analysis," Taxation Papers 7, Directorate General Taxation and Customs Union, European Commission, revised Dec 2004.
    14. Lars P. Feld & Jost H. Heckemeyer, 2011. "Fdi And Taxation: A Meta‐Study," Journal of Economic Surveys, Wiley Blackwell, vol. 25(2), pages 233-272, April.
    15. Stetter, Thorsten & Spengel, Christoph & Jacobs, Otto H. & Wendt, Carsten, 2005. "EU Company Taxation in Case of a Common Tax Base: A Computer-based Calculation and Comparison Using the Enhanced Model of the European Tax Analyzer," ZEW Discussion Papers 05-37, ZEW - Leibniz Centre for European Economic Research.
    16. Arulampalam, Wiji & Devereux, Michael P. & Liberini, Federica, 2019. "Taxes and the location of targets," Journal of Public Economics, Elsevier, vol. 176(C), pages 161-178.
    17. Veronika Nálepová, 2017. "Affects Corporate Taxation Economic Growth? - Dynamic Approach for OECD Countries," European Journal of Business Science and Technology, Mendel University in Brno, Faculty of Business and Economics, vol. 3(2), pages 132-147.
    18. Guntram Wolff, 2007. "Foreign Direct Investment in the Enlarged EU: Do Taxes Matter and to What Extent?," Open Economies Review, Springer, vol. 18(3), pages 327-346, July.
    19. Paolo M. Panteghini, 2005. "Asymmetric Taxation under Incremental and Sequential Investment," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 7(5), pages 761-779, December.
    20. Bischoff, Dennis & Halberstadt, Alexander & Sureth, Caren, 2008. "Internationalisierung, Unternehmensgröße und Konzernsteuerquote," arqus Discussion Papers in Quantitative Tax Research 56, arqus - Arbeitskreis Quantitative Steuerlehre.
    21. Christian Keuschnigg, 2008. "Exports, foreign direct investment, and the costs of corporate taxation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 15(4), pages 460-477, August.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:zbw:svrwex:75365. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: ZBW - Leibniz Information Centre for Economics (email available below). General contact details of provider: https://edirc.repec.org/data/svrgvde.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.