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Steuerpolitik nach der Krise: Welche Maßnahmen sind für die Unternehmensbesteuerung in Deutschland zu ergreifen?

  • Christoph Spengel
  • Benedikt Zinn

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File URL: http://hdl.handle.net/10.1111/j.1468-2516.2012.00371.x
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Article provided by Verein für Socialpolitik in its journal Perspektiven der Wirtschaftspolitik.

Volume (Year): 13 (2012)
Issue (Month): 1-2 (02)
Pages: 19-51

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Handle: RePEc:bla:perwir:v:13:y:2012:i:1-2:p:19-51
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  1. Michael Overesch & Georg Wamser, 2010. "Corporate tax planning and thin-capitalization rules: evidence from a quasi-experiment," Applied Economics, Taylor & Francis Journals, vol. 42(5), pages 563-573.
  2. Devereux, Michael P & Griffith, Rachel, 2003. "Evaluating Tax Policy for Location Decisions," International Tax and Public Finance, Springer, vol. 10(2), pages 107-26, March.
  3. Thomas Hemmelgarn & Gaetan Nicodeme, 2010. "The 2008 Financial Crisis and Taxation Policy," Taxation Papers 20, Directorate General Taxation and Customs Union, European Commission.
  4. Nicodeme, Gaetan, 2001. "Computing effective corporate tax rates: comparisons and results," MPRA Paper 3808, University Library of Munich, Germany.
  5. Davis, Steven J. & Henrekson, Magnus, 2004. "Tax Effects on Work Activity, Industry Mix and Shadow Economy Size: Evidence from Rich-Country Comparisons," SSE/EFI Working Paper Series in Economics and Finance 560, Stockholm School of Economics.
  6. Schön, Wolfgang & Schreiber, Ulrich & Spengel, Christoph & Wiegard, Wolfgang, 2006. "Reform der Einkommens- und Unternehmensbesteuerung durch die duale Einkommensteuer," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1998 - 2007), ZBW – German National Library of Economics / Leibniz Information Centre for Economics, vol. 86(3), pages 147-151.
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