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pro vyhledávání: '"Maiterth, Ralf"'
The objective of this study is to examine the impact of taxes on the choice of organizational form. While partnerships are taxed at only one level, corporations are taxed twice: first at the corporate level and second at the shareholder level. The us
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::115586ebc0fa6aeec2e29d9f128f48b0
Decisions-makers in firms are expected to use perceived rather than actual tax rates and hence their decisions can be substantially biased by misperception. We quantify firms' misperception of their average tax rate (ATR) and marginal tax rate (MTR)
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od______1687::00ab56c236acbe31b89f19a6086dde06
https://hdl.handle.net/10419/267691
https://hdl.handle.net/10419/267691
Akademický článek
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Autor:
Maiterth, Ralf, Zwick, Markus
Publikováno v:
Jahrbücher für Nationalökonomie und Statistik / Journal of Economics and Statistics, 2006 May 01. 226(3), 285-307.
Externí odkaz:
https://www.jstor.org/stable/23812632
Autor:
Maiterth, Ralf
Publikováno v:
Jahrbücher für Nationalökonomie und Statistik / Journal of Economics and Statistics, 2004 Nov 01. 224(6), 696-730.
Externí odkaz:
https://www.jstor.org/stable/23812760
Autor:
Fochmann, Martin, Heinemann-Heile, Vanessa, Huber, Hans-Peter, Maiterth, Ralf, Sureth-Sloane, Caren
Publikováno v:
Steuer und Wirtschaft - StuW; May 2023, Vol. 100 Issue: 2 p171-187, 17p
Previous accounting research shows that taxes affect decision making by individuals and firms. Most studies assume that agents have accurate perception regarding their tax burden. However, there is a growing body of literature analyzing whether taxes
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::998bf18dc959d214c22c5fb7dc34d131
http://www.accounting-for-transparency.de
http://www.accounting-for-transparency.de
Publikováno v:
The European accounting review 31 (2022), Nr. 1
The European accounting review
The European accounting review
Previous accounting research shows that taxes affect decision making by individuals and firms. Most studies assume that agents have an accurate perception regarding their tax burden. However, there is a growing body of literature analyzing whether ta
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::f5c8f3bef56cc6e9b868c5d914514068
https://www.repo.uni-hannover.de/handle/123456789/13078
https://www.repo.uni-hannover.de/handle/123456789/13078
Die seit langem kontrovers diskutierte Frage, ob es beim Übergang zur nachgelagerten Rentenbesteuerung zu einer unzulässige Doppelbesteuerung kommt, lässt sich klar beantworten. Wenn die Sonderausgaben, die in der Rentenphase aus den Beiträgen zu
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od______1687::fb578e06158476d8dd3de48f100ddc5b
https://hdl.handle.net/10419/218816
https://hdl.handle.net/10419/218816
Autor:
Körösi, Karina, Maiterth, Ralf
Publikováno v:
Steuer und Wirtschaft - StuW; November 2022, Vol. 99 Issue: 4 p349-362, 14p