IDEAS home Printed from https://ideas.repec.org/p/fln/wpaper/013.html
   My bibliography  Save this paper

Zur Gewinnsteuerbelastung von Kapitalgesellschaften. Ein internationaler Vergleich auf der Grundlage faktischer Steuerzahlungen

Author

Listed:
  • Gerd Grözinger

    (Zentrum für Bildungsforschung der Universität Flensburg)

Abstract

No abstract is available for this item.

Suggested Citation

  • Gerd Grözinger, 2006. "Zur Gewinnsteuerbelastung von Kapitalgesellschaften. Ein internationaler Vergleich auf der Grundlage faktischer Steuerzahlungen," Discussion Papers 013, Europa-Universität Flensburg, International Institute of Management.
  • Handle: RePEc:fln:wpaper:013
    as

    Download full text from publisher

    File URL: https://www.uni-flensburg.de/fileadmin/content/institute/iim/dokumente/forschung/discussion-papers/13-groezinger-steuerbelkapitalgesellschaften.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Gerd Grözinger & Britta Leusing, 2006. "Wissenschaftsindikatoren an Hochschulen," Discussion Papers 012, Europa-Universität Flensburg, International Institute of Management.
    2. Elke Holst & Mechthild Schrooten, 2006. "Sending Money Abroad – What Determines Migrants’ Remittances?," Discussion Papers 009, Europa-Universität Flensburg, International Institute of Management.
    3. Slemrod, Joel, 2004. "Are corporate tax rates, or countries, converging?," Journal of Public Economics, Elsevier, vol. 88(6), pages 1169-1186, June.
    4. Andreas Krause & Marianne Resch, 2002. "Ehrenamtliches Engagement in Flensburg - eine repräsentative Befragung," Discussion Papers 002, Europa-Universität Flensburg, International Institute of Management.
    5. Holger Hinz & Martin Dörscher, 2003. "Mezzanine Campital - Ein flexibles Finanzierungsinstrument für KMU," Discussion Papers 005, Europa-Universität Flensburg, International Institute of Management.
    6. Holger Hinz, 2003. "Zielgruppe Senioren - Informationsgrundlagen für die Potenzialanalyse," Discussion Papers 004, Europa-Universität Flensburg, International Institute of Management.
    7. Mareike Pauls & Andreas Krause, 2003. "Evaluation interkultureller Trainings zur Auslandsvorbereitung," Discussion Papers 006, Europa-Universität Flensburg, International Institute of Management.
    8. Bettina Isengard & Thorsten Schneider, 2006. "The euro and its perception in the German population," Discussion Papers 011, Europa-Universität Flensburg, International Institute of Management.
    Full references (including those not matched with items on IDEAS)

    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.
    1. Gerd Grözinger, 2014. "Krise der Eurozone - Was tun?," Discussion Papers 022, Europa-Universität Flensburg, International Institute of Management.
    2. Birte Marquardsen, 2007. "Regionale Bachelorabsolventenbefragung 2005 und 2006 des Studienganges International Management - Deskriptive Statistik," Discussion Papers 017, Europa-Universität Flensburg, International Institute of Management.
    3. Susanne Gretzinger, 2008. "Strategisches Ressourcen-Management. Die Perspektive des Resource-Dependence-Ansatzes," Discussion Papers 018, Europa-Universität Flensburg, International Institute of Management.
    4. 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.
    5. 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.
    6. 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.
    7. 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.
    8. Andreas Haufler & Alexander Klemm & Guttorm Schjelderup, 2006. "Economic Integration and Redistributive Taxation: A Simple Model with Ambiguous Results," CESifo Working Paper Series 1853, CESifo.
    9. Nicolas Coeurdacier, 2012. "The international taxation of capital," 2012 Meeting Papers 440, Society for Economic Dynamics.
    10. Chen, Yang & Regis, Paulo José, 2014. "Strategic interactions in corporate tax between Chinese local governments," RIEI Working Papers 2014-01, Xi'an Jiaotong-Liverpool University, Research Institute for Economic Integration, revised 27 Oct 2015.
    11. Brown, Craig O., 2020. "Economic leadership and growth," Journal of Monetary Economics, Elsevier, vol. 116(C), pages 298-333.
    12. 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.
    13. James R. Hines Jr., 2005. "Do Tax Havens Flourish?," NBER Chapters, in: Tax Policy and the Economy, Volume 19, pages 65-100, National Bureau of Economic Research, Inc.
    14. Janeba, Eckhard & Todtenhaupt, Maximilian, 2018. "Fiscal competition and public debt," Journal of Public Economics, Elsevier, vol. 168(C), pages 47-61.
    15. 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.
    16. Pierre Bachas & Matthew Fisher-Post & Anders Jensen & Gabriel Zucman, 2022. "Globalization and Factor Income Taxation," Working Papers halshs-03693211, HAL.
    17. 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.
    18. Miniaci Raffaele & Panteghini Paolo M. & Rivolta Giulia, 2022. "The estimation of reaction functions under tax competition," German Economic Review, De Gruyter, vol. 23(2), pages 301-339, May.
    19. 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.
    20. 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.

    More about this item

    Statistics

    Access and download statistics

    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.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.