Multinationals’ profit response to tax differentials : Effect size and shifting channels

Autor: Heckemeyer, Jost H., Overesch, Michael

Publikováno v: The Canadian Journal of Economics / Revue canadienne d'Economique, 2017 Nov 01. 50(4), 965-994.

Externí odkaz: https://www.jstor.org/stable/48581982

Kann die Europäische Union im globalen Steuerwettbewerb um Investitionen bestehen? Bestandsaufnahme und Handlungsempfehlungen. (German)

Autor: Heckemeyer, Jost H.

Publikováno v: KritV, CritQ, RCrit. Kritische Vierteljahresschrift für Gesetzgebung und Rechtswissenschaft / Critical Quarterly for Legislation & Law / Revue critique trimestrielle de jurisprudence et de législation; 2024, Vol. 107 Issue 1, p101-115, 15p

Capital structure choice and company taxation: A meta-study

Autor: Feld, Lars P. ^{a, ⁎}, Heckemeyer, Jost H. ^b, Overesch, Michael ^c

Publikováno v: In Journal of Banking and Finance August 2013 37(8):2850-2866

Impact of Tax-Rate Cut cum Base-Broadening Reforms on Heterogeneous Firms: Learning from the German Tax Reform of 2008

Autor: Finke, Katharina, Heckemeyer, Jost H., Reister, Timo, Spengel, Christoph

Publikováno v: FinanzArchiv / Public Finance Analysis, 2013 Mar 01. 69(1), 72-114.

Externí odkaz: https://www.jstor.org/stable/43297163

Tax policies in a transition to a knowledge-based economy - the effective tax burden of companies and highly skilled labour

Autor: Fischer, Leonie, Heckemeyer, Jost H., Spengel, Christoph, Steinbrenner, Daniela

Globalisation and the fast-approaching digitalisation increase capital as well as labour mobility fostering tax competition among countries worldwide. Based on a unique dataset, we analyse the development of effective tax burdens on corporations and

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::2bfce7cc0e50953da5a75ded68450424
https://madoc.bib.uni-mannheim.de/61337