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Werden niedrige Steuersätze in Osteuropa durch Verzicht auf Verlustverrechnung erkauft?

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  • Martin Jacob
  • Andreas Pasedag
  • Franz W. Wagner
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    File URL: http://hdl.handle.net/10.1111/j.1468-2516.2010.00351.x
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    Article provided by Verein für Socialpolitik in its journal Perspektiven der Wirtschaftspolitik.

    Volume (Year): 12 (2011)
    Issue (Month): 1 (02)
    Pages: 72-91

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    Handle: RePEc:bla:perwir:v:12:y:2011:i:1:p:72-91

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    1. Michael Overesch & Johannes Rincke, 2011. "What Drives Corporate Tax Rates Down? A Reassessment of Globalization, Tax Competition, and Dynamic Adjustment to Shocks," Scandinavian Journal of Economics, Wiley Blackwell, vol. 113(3), pages 579-602, 09.
    2. Homburg, Stefan, 2007. "Die Zinsschranke - eine beispiellose Steuerinnovation," EconStor Open Access Articles, ZBW - German National Library of Economics, pages 717-728.
    3. Büttner, Thiess & Ruf, Martin, 2004. "Tax Incentives and the Location of FDI: Evidence from a Panel of German Multinationals," ZEW Discussion Papers 04-76, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
    4. Maik Dietrich & Dirk Kiesewetter & Sonja Moosmann, 2008. "Schwedische Direktinvestitionen in Deutschland und in Österreich - Eine empirische Untersuchung der,,gefühlten Steuerbelastung"," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 9(1), pages 62-82, 02.
    5. Peter Sørensen, 1994. "From the global income tax to the dual income tax: Recent tax reforms in the Nordic countries," International Tax and Public Finance, Springer, vol. 1(1), pages 57-79, February.
    6. Fochmann, Martin & Kiesewetter, Dirk & Sadrieh, Abdolkarim, 2009. "The perception of income taxation on risky investments: An experimental analysis of different methods of loss compensation," arqus Discussion Papers in Quantitative Tax Research 92, arqus - Arbeitskreis Quantitative Steuerlehre.
    7. Michael P. Devereux, 2008. "Business taxation in a globalized world," Oxford Review of Economic Policy, Oxford University Press, vol. 24(4), pages 625-638, winter.
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