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arqus - Arbeitskreis Quantitative Steuerlehre
arqus Diskussionsbeiträge zur Quantitativen Steuerlehre
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Results 21-30 of 35.
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2020
Zuordnung von Sonderausgaben in der Rentenphase als Bestimmungsfaktor für das Vorliegen einer Doppelbesteuerung beim Übergang zur nachgelagerten Besteuerung gesetzlicher Renten
Chirvi, Malte
;
Kiesewetter, Dirk
;
Maiterth, Ralf
;
Menzel, Moritz
;
Tschinkl, Dominik
2020
Preferences for wealth taxation: Design, framing and the role of partisanship
Chirvi, Malte
;
Schneider, Cornelius
2023
Costs of capital and wealth tax: Remarks on Bjerksund and Schjelderup (2022)
Kruschwitz, Lutz
;
Löffler, Andreas
;
Lorenz, Daniela
;
Uttscheid, Moritz
2020
A problem shared is a problem halved? Risky tax avoidance decisions and intra-group payoff conflict
Matthaei, Eva Kristina
;
Kiesewetter, Dirk
2020
Incentive Effects of R&D Tax Incentives: A Meta-Analysis Focusing on R&D Tax Policy Designs
Pöschel, Carla
2022
Does IFRS information on tax loss carryforwards and negative performance improve predictions of earnings and cash flows?
Dreher, Sandra
;
Eichfelder, Sebastian
;
Noth, Felix
2021
Are risk-based tax audit stretegies rewarded? An analysis of corporate tax avoidance
Eberhartinger, Eva
;
Safaei, Reyhaneh
;
Sureth, Caren
;
Wu, Yuchen
2023
Turnover-based corporate income taxation and corporate risk-taking
Siahaan, Fernando
;
Amberger, Harald
;
Sureth, Caren
2022
How to account for tax planning and tax uncertainty in valuation: Separate vs. composite view
Knaisch, Jonas
2021
The epidemiology of tax avoidance narratives
Lorenz, Johannes
;
Diller, Markus
;
Sureth, Caren
Author
9
Sureth, Caren
7
Eichfelder, Sebastian
5
Knaisch, Jonas
4
Blaufus, Kay
3
Chirvi, Malte
3
Jacob, Martin
3
Lorenz, Johannes
3
Maiterth, Ralf
2
Diller, Markus
2
Eberhartinger, Eva
.
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2020