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arqus - Arbeitskreis Quantitative Steuerlehre
arqus Diskussionsbeiträge zur Quantitativen Steuerlehre
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2019
Banks and corporate income taxation: A review
Gawehn, Vanessa
2014
Cross-base tax elasticity of capital gains
Jacob, Martin
2009
Unternehmensnachfolgeplanung innerhalb der Familie: Schenkung oder Kauf eines Einzelunternehmens nach der Erbschaftsteuerreform?
Dietrich, Maik
;
Schönemann, Kristin
2007
Anmerkungen zum typisierten Ertragsteuersatz des IDW in der objektivierten Unternehmensbewertung
Maiterth, Ralf
;
Müller, Heiko
;
Broekelschen, Wiebke
2008
Effective profit taxation and the elasticity of the corporate income tax base: Evidence from German corporate tax return data
Dwenger, Nadja
;
Steiner, Viktor
2020
Tax-induced earnings management and book-tax conformity: International evidence from unconsolidated accounts
Eichfelder, Sebastian
;
Jacob, Martin
;
Kalbitz, Nadine
;
Wentland, Kelly
2010
Empirische Analyse der Unternehmensbewertung für die Erbschaftsteuer mit dem vereinfachten Ertragswertverfahren
Müller, Jens
;
Sureth, Caren
2021
Is consistency the panacea? Inconsistent or consistent tax transfer prices with strategic taxpayer and tax authority behavior
Diller, Markus
;
Lorenz, Johannes
;
Schneider, Georg
;
Sureth, Caren
2010
Ökonomische Anreize zur Nutzung erbschaftsteuerlicher Verschonungsregeln für das Betriebsvermögen
Corsten, Martina
;
Simons, Dirk
;
Voeller, Dennis
2009
Cross-border group-taxation and loss-offset in the EU: An analysis for CCCTB (Common Consolidated Corporate Tax Base) and ETAS (European Tax Allocation System)
Dahle, Claudia
;
Bäumer, Michaela
Author
39
Sureth, Caren
28
Niemann, Rainer
24
Eichfelder, Sebastian
20
Blaufus, Kay
19
Maiterth, Ralf
16
Fochmann, Martin
16
Schanz, Sebastian
15
Jacob, Martin
15
Schanz, Deborah
14
Hundsdoerfer, Jochen
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