Zur Gewinnsteuerbelastung von Kapitalgesellschaften. Ein internationaler Vergleich auf der Grundlage faktischer Steuerzahlungen
Author
Abstract
Suggested Citation
Download full text from publisher
References listed on IDEAS
- Gerd Grözinger & Britta Leusing, 2006. "Wissenschaftsindikatoren an Hochschulen," Discussion Papers 012, Europa-Universität Flensburg, International Institute of Management.
- Elke Holst & Mechthild Schrooten, 2006. "Sending Money Abroad – What Determines Migrants’ Remittances?," Discussion Papers 009, Europa-Universität Flensburg, International Institute of Management.
- Slemrod, Joel, 2004. "Are corporate tax rates, or countries, converging?," Journal of Public Economics, Elsevier, vol. 88(6), pages 1169-1186, June.
- Andreas Krause & Marianne Resch, 2002. "Ehrenamtliches Engagement in Flensburg - eine repräsentative Befragung," Discussion Papers 002, Europa-Universität Flensburg, International Institute of Management.
- Holger Hinz & Martin Dörscher, 2003. "Mezzanine Campital - Ein flexibles Finanzierungsinstrument für KMU," Discussion Papers 005, Europa-Universität Flensburg, International Institute of Management.
- Holger Hinz, 2003. "Zielgruppe Senioren - Informationsgrundlagen für die Potenzialanalyse," Discussion Papers 004, Europa-Universität Flensburg, International Institute of Management.
- Mareike Pauls & Andreas Krause, 2003. "Evaluation interkultureller Trainings zur Auslandsvorbereitung," Discussion Papers 006, Europa-Universität Flensburg, International Institute of Management.
- Bettina Isengard & Thorsten Schneider, 2006. "The euro and its perception in the German population," Discussion Papers 011, Europa-Universität Flensburg, International Institute of Management.
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.- Gerd Grözinger, 2014. "Krise der Eurozone - Was tun?," Discussion Papers 022, Europa-Universität Flensburg, International Institute of Management.
- Birte Marquardsen, 2007. "Regionale Bachelorabsolventenbefragung 2005 und 2006 des Studienganges International Management - Deskriptive Statistik," Discussion Papers 017, Europa-Universität Flensburg, International Institute of Management.
- Susanne Gretzinger, 2008. "Strategisches Ressourcen-Management. Die Perspektive des Resource-Dependence-Ansatzes," Discussion Papers 018, Europa-Universität Flensburg, International Institute of Management.
- Sandy Fréret & Denis Maguain, 2017. "The effects of agglomeration on tax competition: evidence from a two-regime spatial panel model on French data," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 24(6), pages 1100-1140, December.
- Hong, Qing & Smart, Michael, 2010.
"In praise of tax havens: International tax planning and foreign direct investment,"
European Economic Review, Elsevier, vol. 54(1), pages 82-95, January.
- Qing Hong & Michael Smart, 2006. "In praise of tax havens: International tax planning and foreign direct investment," Working Papers tecipa-265, University of Toronto, Department of Economics.
- Qing Hong & Michael Smart, 2007. "In Praise of Tax Havens: International Tax Planning and Foreign Direct Investment," CESifo Working Paper Series 1942, CESifo.
- Da Rin, Marco & Di Giacomo, Marina & Sembenelli, Alessandro, 2011.
"Entrepreneurship, firm entry, and the taxation of corporate income: Evidence from Europe,"
Journal of Public Economics, Elsevier, vol. 95(9), pages 1048-1066.
- Da Rin, Marco & Di Giacomo, Marina & Sembenelli, Alessandro, 2011. "Entrepreneurship, firm entry, and the taxation of corporate income: Evidence from Europe," Journal of Public Economics, Elsevier, vol. 95(9-10), pages 1048-1066, October.
- Lee, Namryoung & Swenson, Charles, 2016. "Effects of overseas subsidiaries on worldwide corporate taxes," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 26(C), pages 47-59.
- Brown, Craig O., 2020. "Economic leadership and growth," Journal of Monetary Economics, Elsevier, vol. 116(C), pages 298-333.
- Azémar, Céline & Desbordes, Rodolphe & Wooton, Ian, 2020.
"Is international tax competition only about taxes? A market-based perspective,"
Journal of Comparative Economics, Elsevier, vol. 48(4), pages 891-912.
- Céline Azémar & Rodolphe Desbordes & Ian Wooton, 2020. "Is international tax competition only about taxes? A market-based perspective," Post-Print hal-03163896, HAL.
- Marcel Gérard, 2004. "Combining Dutch Presumptive Capital Income Tax and US Qualified Intermediaries to Set Forth a New System of International Savings Taxation," CESifo Working Paper Series 1340, CESifo.
- Pierre Bachas & Matthew Fisher-Post & Anders Jensen & Gabriel Zucman, 2022.
"Globalization and Factor Income Taxation,"
Working Papers
halshs-03693211, HAL.
- Bachas,Pierre Jean & Fisher-Post,Matthew & Jensen,Anders & Zucman,Gabriel, 2022. "Globalization and Factor Income Taxation," Policy Research Working Paper Series 9973, The World Bank.
- Pierre Bachas & Matthew Fisher-Post & Anders Jensen & Gabriel Zucman, 2022. "Globalization and Factor Income Taxation," PSE Working Papers halshs-03693211, HAL.
- Pierre Bachas & Matthew Fisher-Post & Anders Jensen & Gabriel Zucman, 2022. "Globalization and Factor Income Taxation," World Inequality Lab Working Papers halshs-03693211, HAL.
- Karkalakos, Sotiris & Makris, Miltiadis, 2008. "Capital Tax Competition in the European Union: Theory and Evidence from Two Natural Experiments," MPRA Paper 21437, University Library of Munich, Germany, revised 2010.
- Rohlin, Shawn & Rosenthal, Stuart S. & Ross, Amanda, 2014. "Tax avoidance and business location in a state border model," Journal of Urban Economics, Elsevier, vol. 83(C), pages 34-49.
- Andreas Haufler, 2007. "Sollen multinationale Unternehmen weniger Steuern bezahlen?," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 76(2), pages 8-20.
- Andreas Haufler & Alexander Klemm & Guttorm Schjelderup, 2009.
"Economic integration and the relationship between profit and wage taxes,"
Public Choice, Springer, vol. 138(3), pages 423-446, March.
- Andreas Haufler & Alexander Klemm & Guttorm Schjelderup, 2008. "Economic integration and the relationship between profit and wage taxes," Working Papers 0810, Oxford University Centre for Business Taxation.
- Haufler, Andreas & Klemm, Alexander & Schjelderup, Guttorm, 2009. "Economic integration and the relationship between profit and wage taxes," Munich Reprints in Economics 20403, University of Munich, Department of Economics.
- Makoto Hasegawa, 2023.
"Territorial Tax Reform and Profit Shifting by US and Japanese Multinationals,"
National Tax Journal, University of Chicago Press, vol. 76(4), pages 771-804.
- Makoto Hasegawa, 2019. "Territorial Tax Reform and Profit Shifting by US and Japanese Multinationals," KIER Working Papers 1016, Kyoto University, Institute of Economic Research.
- Makoto HASEGAWA, 2022. "Territorial Tax Reform and Profit Shifting by US and Japanese Multinationals," Discussion papers e-22-007, Graduate School of Economics , Kyoto University.
- Petr Janský, 2023.
"Corporate Effective Tax Rates for Research and Policy,"
Public Finance Review, , vol. 51(2), pages 171-205, March.
- Petr Jansky, 2020. "Corporate Effective Tax Rates for Research and Policy," Working Papers IES 2020/41, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, revised Oct 2020.
- Apergis, Nicholas & Cooray, Arusha, 2014. "Tax revenues convergence across ASEAN, Pacific and Oceania countries: Evidence from club convergence," Journal of Multinational Financial Management, Elsevier, vol. 27(C), pages 11-21.
- Christina Elschner & Jost H. Heckemeyer & Christoph Spengel, 2011. "Besteuerungsprinzipien und effektive Unternehmenssteuerbelastungen in der Europäischen Union: Regelt sich die EU‐weite Steuerharmonisierung von selbst?," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 12(1), pages 47-71, February.
- Gaëtan Nicodème, 2006. "Corporate tax competition and coordination in the European Union: What do we know? Where do we stand?," European Economy - Economic Papers 2008 - 2015 250, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
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:fln:wpaper:013. 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: Kathrin Thomsen (email available below). General contact details of provider: https://edirc.repec.org/data/iiflede.html .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.