Výsledky vyhledávání - "Reister, Timo"

Akademický článek

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

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Impact of tax rate cut cum base broadening reforms on heterogeneous firms : learning from the German tax reform 2008

Autor: Finke, Katharina, Heckemeyer, Jost Henrich, Reister, Timo, Spengel, Christoph

The German corporate tax reform of 2008 has brought about important cuts in corporate tax rates, which were at the same time accompanied by significant changes in the determination of the tax base for both major German corporate taxes - corporate inc

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::ec5939674d5652e9236e35dcbf2592f0
https://ub-madoc.bib.uni-mannheim.de/2958

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Common corporate tax base (CCTB) and effective tax burdens in the EU member states

Autor: Oestreicher, Andreas, Reister, Timo, Spengel, Christoph

The article assesses the impact of a Common Corporate Tax Base (CCTB) as promoted by the European Commission and the related Working Groups on the effective tax burdens of companies in all 27 EU member states. The results shall help to evaluate the e

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::ec2c19f47dca38f0c08c7155db56a28f
https://hdl.handle.net/10419/27708

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ZEW Corporate Taxation Microsimulation Model (ZEW TaxCoMM)

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

Current political discussions in Germany and other European countries illustrate the importance accorded to revenue and distribution effects of tax reforms. Whereas widely recognized concepts of effective tax measures can provide important insights i

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::9b26ee00772845c2e810562b923c0e0f
https://hdl.handle.net/10419/27600

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Kniha

FrontMatter.

Autor: Reister, Timo

Publikováno v: Steuerwirkungsanalysen Unter Verwendung von Unternehmensbezogenen Mikrosimulationsmodellen; 2009, pI-XXX, 30p

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Kniha

Problemstellung, Zielsetzung und Aufbau der Arbeit.

Autor: Reister, Timo

Publikováno v: Steuerwirkungsanalysen Unter Verwendung von Unternehmensbezogenen Mikrosimulationsmodellen; 2009, p1-4, 4p

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Kniha

Mikrosimulationsmodelle im Bereich der Unternehmensbesteuerung.

Autor: Reister, Timo

Publikováno v: Steuerwirkungsanalysen Unter Verwendung von Unternehmensbezogenen Mikrosimulationsmodellen; 2009, p5-36, 32p

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Kniha

ZEW Corporate Taxation Microsimulation Model (ZEW TaxCoMM).

Autor: Reister, Timo

Publikováno v: Steuerwirkungsanalysen Unter Verwendung von Unternehmensbezogenen Mikrosimulationsmodellen; 2009, p37-194, 158p

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