Zobrazeno 1 - 9
of 9
pro vyhledávání: '"QL 800"'
Autor:
Huber, Hans-Peter
Die vorliegende Dissertation besteht aus vier Kapiteln zum Thema Steuerfehlwahrnehmung. Kapitel 1 gibt einen Überblick über die bisherige Literatur und systematisiert sie durch die Entwicklung des Behavioral Taxpayer Response Model. Das Ausmaß der
Externí odkaz:
http://edoc.hu-berlin.de/18452/27477
Autor:
Niemann, Rainer, Sureth-Sloane, Caren
The growing dissatisfaction with perceived distributional inequality and budgetary constraints gave rise to a discussion on the (re-)introduction of wealth taxes. Wealth taxes are typically levied on private wealth, in some countries also on corporat
Externí odkaz:
http://epub.wu.ac.at/4684/1/SSRN%2Did2685104.pdf
Politicians and tax practitioners often claim that tax uncertainty negatively affects investment. In many countries, firms can request fee-based Advance Tax Rulings (ATRs) to mitigate tax uncertainty. We analyze theoretically the circumstances under
Externí odkaz:
http://epub.wu.ac.at/4514/1/SSRN%2Did2442749(1).pdf
Autor:
Eberhartinger, Eva, Pummerer, Erich
(kein Abstract vorhanden)
Series: Discussion Papers SFB International Tax Coordination
Series: Discussion Papers SFB International Tax Coordination
Externí odkaz:
http://epub.wu.ac.at/72/1/document.pdf
Autor:
Eberhartinger, Eva, Six, Martin
(kein Abstract vorhanden)
Series: Discussion Papers SFB International Tax Coordination
Series: Discussion Papers SFB International Tax Coordination
Externí odkaz:
http://epub.wu.ac.at/896/1/document.pdf
Autor:
Bellak, Christian, Leibrecht, Markus
The Central- and East European Countries have lowered their corporate tax rates substantially in order to induce shifts of production capacity to their countries. This paper analyses empirically how inward Foreign Direct Investment (FDI) flows channe
Externí odkaz:
http://epub.wu.ac.at/1572/1/document.pdf
Company-taxation policies in the Central and East European New Member States (CEE-NMS) have been frequently characterised as tax-cutting strategies in order to attract Foreign Direct Investment (FDI). On the basis of a survey of six empirical studies
Externí odkaz:
http://epub.wu.ac.at/1120/1/document.pdf
Autor:
Rixen, Thomas
Dieses Papier nimmt eine theoriegeleitete empirische Analyse des OECD Projekts gegen schädliche Steuerpraktiken vor. Auf der Grundlage der Literatur zur Handlungsfähigkeit von Nationalstaaten angesichts wirtschaftlicher Globalisierung wird ein theo
Externí odkaz:
http://epub.wu.ac.at/882/1/document.pdf
Autor:
Göritzer, Andreas
To be able to do business, companies have to be equipped with capital by their shareholders. Usually, this capital is granted to them as equity. Nevertheless, it is also reasonable for shareholders to provide debt to the company. In any case, compani