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Ergebnisse 11-20 von 30.
ErscheinungsjahrTitelAutor:innen
2016The effects of tax reforms to address the debt-equity bias on the cost of capital and on effective tax ratesSpengel, Christoph; Heckemeyer, Jost Henrich; Bräutigam, Rainer; Nicolay, Katharina; Klar, Oliver; Stutzenberger, Kathrin
2014Assessing the impact of introducing an ACE regime: A behavioural corporate microsimulation analysis for GermanyFinke, Katharina; Heckemeyer, Jost H.; Spengel, Christoph
2012Romania'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 statesSpengel, Christoph; Lazar, Sebastian; Evers, Lisa; Zinn, Benedikt
2014Transparency in financial reporting: Is country-by-country reporting suitable to combat international profit shifting?Evers, Maria Theresia; Meier, Ina; Spengel, Christoph
2015SME 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/S01C24Spengel, Christoph; Hausemer, Pierre; Bergner, Sören; Bräutigam, Rainer; Evers, Maria Theresia; Plances, Simone; Streif, Frank
2014Tax planning of R&D intensive multinationalsHeckemeyer, Jost H.; Richter, Katharina; Spengel, Christoph
2014Gemeinsame Körperschaftsteuer-Bemessungsgrundlage in der EU: Konkretisierung der Gewinnermittlungsprinzipien und WeiterentwicklungenEvers, Maria Theresia; Finke, Katharina; Köstler, Melanie; Meier, Ina; Scheffler, Wolfram; Spengel, Christoph
2016Vorschlag der Regierungskoalition zur Neuregelung der Erbschaftsteuer auf dem PrüfstandSpengel, Christoph; Bräutigam, Rainer; Evers, Maria Theresia
2011Impact of tax rate cut cum base broadening reforms on heterogeneous firms: Learning from the German tax reform 2008Finke, Katharina; Heckemeyer, Jost H.; Reister, Timo; Spengel, Christoph
2013Profit shifting and 'aggressive' tax planning by multinational firms: Issues and options for reformFuest, Clemens; Spengel, Christoph; Finke, Katharina; Heckemeyer, Jost; Nusser, Hannah