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Auswirkungen der Einfuehrung einer konsolidierten Koerperschaftsteuer-Bemessungsgrundlage in der Europaeischen Union
| Auswirkungen der Einfuehrung einer konsolidierten Koerperschaftsteuer-Bemessungsgrundlage in der Europaeischen Union |
| Autore | Poppe Andreas |
| Pubbl/distr/stampa | Bern, : Peter Lang International Academic Publishers, 2018 |
| Descrizione fisica | 1 online resource (283) |
| Soggetto topico |
Economic theory & philosophy
Taxation Management & management techniques Multinationals |
| ISBN | 9783631572283 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | ger |
| Record Nr. | UNINA-9910346814903321 |
Poppe Andreas
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| Bern, : Peter Lang International Academic Publishers, 2018 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Auswirkungen der Einführung einer konsolidierten Körperschaftsteuer-Bemessungsgrundlage in der Europäischen Union : Eine empirische Analyse der Konzernstrukturen und des Steueraufkommens / Andreas Oestreicher, CEGE - Centrum für Europa-,, Andreas Poppe
| Auswirkungen der Einführung einer konsolidierten Körperschaftsteuer-Bemessungsgrundlage in der Europäischen Union : Eine empirische Analyse der Konzernstrukturen und des Steueraufkommens / Andreas Oestreicher, CEGE - Centrum für Europa-,, Andreas Poppe |
| Autore | Poppe Andreas |
| Edizione | [1st, New ed.] |
| Pubbl/distr/stampa | Frankfurt a.M, : PH02, 2018 |
| Descrizione fisica | 1 online resource (283 p.) : , EPDF |
| Collana | cege-Schriften |
| Soggetto topico |
Economic theory & philosophy
Taxation Management & management techniques Multinationals |
| Soggetto non controllato |
Analyse
Auswirkungen Bemessungsgrundlage Eine einer Einführung empirische Europäische Union Europäischen Holdinggesellschaft konsolidierten Konzernstrukturen Konzernstuktur Körperschaftsteuer Mikrosimulation Multinationales Unternehmen Poppe Steueraufkommen Steueraufkommens Steuerharmonisierung Union |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | ger |
| Nota di contenuto | Aus dem Inhalt: Besteuerung von Konzernen in den Mitgliedstaaten der Europäischen Union - Konsolidierte Unternehmensbesteuerung in der Europäischen Union - Die einheitliche konsolidierte Körperschaftsteuer-Bemessungsgrundlage - Datenaufbereitung für die empirischen Analysen - Analyse der Konzernstrukturen in Europa - Quantitative Auswirkungen der Einführung der konsolidierten Besteuerung. |
| Altri titoli varianti | Auswirkungen der Einfuehrung einer konsolidierten Koerperschaftsteuer-Bemessungsgrundlage in der Europaeischen Union |
| Record Nr. | UNINA-9910563017003321 |
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Poppe Andreas
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| Frankfurt a.M, : PH02, 2018 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Corporate Sector Vulnerabilities in Ireland / / Nir Klein
| Corporate Sector Vulnerabilities in Ireland / / Nir Klein |
| Autore | Klein Nir |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2016 |
| Descrizione fisica | 1 online resource (31 pages) : illustrations (some color), tables |
| Disciplina | 338.9415 |
| Collana | IMF Working Papers |
| Soggetto topico |
Corporations - Ireland
Banks and Banking Corporate Finance Financial Risk Management Money and Monetary Policy Industries: Financial Services Financial Institutions and Services: General Bankruptcy Liquidation Corporate Finance and Governance: General Multinational Firms International Business Banks Depository Institutions Micro Finance Institutions Mortgages Financial Crises Monetary Policy, Central Banking, and the Supply of Money and Credit: General Ownership & organization of enterprises Multinationals Banking Economic & financial crises & disasters Monetary economics Finance Corporate sector Foreign corporations Financial crises Bank credit Economic sectors Loans Financial institutions Money Business enterprises Banks and banking Credit |
| ISBN |
9781475554397
1475554397 9781475554410 1475554419 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910155012203321 |
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Klein Nir
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| Washington, D.C. : , : International Monetary Fund, , 2016 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Das (Wasted) Kapital : : Firm Ownership and Investment Efficiency in China / / David Dollar, Shang-Jin Wei
| Das (Wasted) Kapital : : Firm Ownership and Investment Efficiency in China / / David Dollar, Shang-Jin Wei |
| Autore | Dollar David |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2007 |
| Descrizione fisica | 1 online resource (40 p.) |
| Disciplina | 332.11 |
| Altri autori (Persone) | WeiShang-Jin |
| Collana | IMF Working Papers |
| Soggetto topico |
Business enterprises - China - Finance - Econometric models
Corporations - China - Finance Corporate Finance Labor Macroeconomics Taxation Industries: Manufacturing Labor Economics: General Multinational Firms International Business Business Taxes and Subsidies Industry Studies: Manufacturing: General Employment Unemployment Wages Intergenerational Income Distribution Aggregate Human Capital Aggregate Labor Productivity Labour income economics Multinationals Public finance & taxation Manufacturing industries Foreign corporations State equity participation Manufacturing Labor economics Economic theory |
| ISBN |
1-4623-2153-4
1-4527-2288-9 1-283-51381-1 9786613826268 1-4519-1026-6 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Contents; I. Introduction; II. Conceptual Framework; III. Data; IV. Statistical results; V. Conclusion; References; Tables; 1. Firm Classification by Actual Ownership versus Registration; 2. Sources of Financing for Working Capital by Ownership Type; 3. Sources of Financing for Investment by Ownership Type; 4. Summary Statistics of VA/K Ratio; 5. Average Revenue Product of Capital and Ownership; 6. Average Returns to Capital: Adding Firm Size [ln(employment)]; 7. Summary Statistics of Marginal Revenue Product of Capital; 8. Marginal Revenue Product of Capital ((VA- wL)/K) and Ownership
1. City Fixed Effects from Regression of ln(VA/K)2. City Fixed Effects from Regression of ln(VA/K) |
| Record Nr. | UNINA-9910788412803321 |
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Dollar David
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| Washington, D.C. : , : International Monetary Fund, , 2007 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Das (Wasted) Kapital : : Firm Ownership and Investment Efficiency in China / / David Dollar, Shang-Jin Wei
| Das (Wasted) Kapital : : Firm Ownership and Investment Efficiency in China / / David Dollar, Shang-Jin Wei |
| Autore | Dollar David |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2007 |
| Descrizione fisica | 1 online resource (40 p.) |
| Disciplina | 332.11 |
| Altri autori (Persone) | WeiShang-Jin |
| Collana | IMF Working Papers |
| Soggetto topico |
Business enterprises - China - Finance - Econometric models
Corporations - China - Finance Aggregate Human Capital Aggregate Labor Productivity Business Taxes and Subsidies Corporate Finance Economic theory Employment Foreign corporations Income economics Industries: Manufacturing Industry Studies: Manufacturing: General Intergenerational Income Distribution International Business Labor economics Labor Economics: General Labor Labour Macroeconomics Manufacturing industries Manufacturing Multinational Firms Multinationals Public finance & taxation State equity participation Taxation Unemployment Wages |
| ISBN |
9786613826268
9781462321537 1462321534 9781452722887 1452722889 9781283513814 1283513811 9781451910261 1451910266 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Contents; I. Introduction; II. Conceptual Framework; III. Data; IV. Statistical results; V. Conclusion; References; Tables; 1. Firm Classification by Actual Ownership versus Registration; 2. Sources of Financing for Working Capital by Ownership Type; 3. Sources of Financing for Investment by Ownership Type; 4. Summary Statistics of VA/K Ratio; 5. Average Revenue Product of Capital and Ownership; 6. Average Returns to Capital: Adding Firm Size [ln(employment)]; 7. Summary Statistics of Marginal Revenue Product of Capital; 8. Marginal Revenue Product of Capital ((VA- wL)/K) and Ownership
1. City Fixed Effects from Regression of ln(VA/K)2. City Fixed Effects from Regression of ln(VA/K) |
| Record Nr. | UNINA-9910959024503321 |
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Dollar David
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| Washington, D.C. : , : International Monetary Fund, , 2007 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Effects of Culture on Firm Risk-Taking : : A Cross-Country and Cross-Industry Analysis / / Roxana Mihet
| Effects of Culture on Firm Risk-Taking : : A Cross-Country and Cross-Industry Analysis / / Roxana Mihet |
| Autore | Mihet Roxana |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2012 |
| Descrizione fisica | 1 online resource (51 p.) |
| Collana |
IMF Working Papers
IMF working paper |
| Soggetto topico |
Corporate governance
Culture Banks and Banking Corporate Finance Finance: General Macroeconomics Financing Policy Financial Risk and Risk Management Capital and Ownership Structure Value of Firms Goodwill Firm Objectives, Organization, and Behavior: General Economic History: Financial Markets and Institutions: General, International, or Comparative Corporate Culture Diversity Social Responsibility Multinational Firms International Business General Financial Markets: General (includes Measurement and Data) Price Level Inflation Deflation Financial Markets and the Macroeconomy Interest Rates: Determination, Term Structure, and Effects Finance Multinationals Banking Foreign corporations Competition Asset prices Financial sector development Central bank policy rate Economic sectors Financial markets Prices Financial services Financial services industry Interest rates |
| ISBN |
1-4755-1562-6
1-4755-4383-2 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover; Table of Contents; I. Introduction; II. Literature Review; III. Data; A. Measuring National Culture; B. Limitations of Cultural Variables; Tables; 1. Correlation Matrix of National Cultural Dimensions; C. Measuring Firm Risk-Taking; D. Measuring Industry Informational Opacity; 2. Industry Informational Opacity; E. Control Variables; IV. Hypotheses Development; A. Direct Effects of Culture; B. Indirect Effects of Culture; 3. Correlation Matrix between National Culture and Governance Indicators; 4. Correlation Matrix between National Culture and Protection Mechanisms
5. Correlation Matrix between National Culture and Industry IndicatorsV. Empirical Model; VI. Results and Discussion; A. Direct Effects of Culture; 6. Effects of National Culture on Corporate Risk-Taking; B. Indirect Effects of Culture; VII. Accentuating/ Moderating Factors; 7. Accentuating/Moderating Factors; VIII. Further Identification Test: Foreign vs. Domestic Firms; 8. Foreign Firms. Risk-Taking Behavior and Culture; IX. Concluding Remarks; X. References; Appendix; A. Measuring National Culture; B: Measuring Industry Informational Opacity; C. Regression Results D. Data Sources and DefinitionsE. Summary Statistics Tables |
| Record Nr. | UNINA-9910786485803321 |
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Mihet Roxana
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| Washington, D.C. : , : International Monetary Fund, , 2012 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Effects of Culture on Firm Risk-Taking : : A Cross-Country and Cross-Industry Analysis / / Roxana Mihet
| Effects of Culture on Firm Risk-Taking : : A Cross-Country and Cross-Industry Analysis / / Roxana Mihet |
| Autore | Mihet Roxana |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2012 |
| Descrizione fisica | 1 online resource (51 p.) |
| Disciplina | 332.1/52 |
| Collana |
IMF Working Papers
IMF working paper |
| Soggetto topico |
Corporate governance
Culture Asset prices Banking Banks and Banking Capital and Ownership Structure Central bank policy rate Competition Corporate Culture Corporate Finance Deflation Diversity Economic History: Financial Markets and Institutions: General, International, or Comparative Economic sectors Finance Finance: General Financial Markets and the Macroeconomy Financial markets Financial Risk and Risk Management Financial sector development Financial services industry Financial services Financing Policy Firm Objectives, Organization, and Behavior: General Foreign corporations General Financial Markets: General (includes Measurement and Data) Goodwill Inflation Interest rates Interest Rates: Determination, Term Structure, and Effects International Business Macroeconomics Multinational Firms Multinationals Price Level Prices Social Responsibility Value of Firms |
| ISBN |
9781475515626
1475515626 9781475543834 1475543832 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover; Table of Contents; I. Introduction; II. Literature Review; III. Data; A. Measuring National Culture; B. Limitations of Cultural Variables; Tables; 1. Correlation Matrix of National Cultural Dimensions; C. Measuring Firm Risk-Taking; D. Measuring Industry Informational Opacity; 2. Industry Informational Opacity; E. Control Variables; IV. Hypotheses Development; A. Direct Effects of Culture; B. Indirect Effects of Culture; 3. Correlation Matrix between National Culture and Governance Indicators; 4. Correlation Matrix between National Culture and Protection Mechanisms
5. Correlation Matrix between National Culture and Industry IndicatorsV. Empirical Model; VI. Results and Discussion; A. Direct Effects of Culture; 6. Effects of National Culture on Corporate Risk-Taking; B. Indirect Effects of Culture; VII. Accentuating/ Moderating Factors; 7. Accentuating/Moderating Factors; VIII. Further Identification Test: Foreign vs. Domestic Firms; 8. Foreign Firms. Risk-Taking Behavior and Culture; IX. Concluding Remarks; X. References; Appendix; A. Measuring National Culture; B: Measuring Industry Informational Opacity; C. Regression Results D. Data Sources and DefinitionsE. Summary Statistics Tables |
| Record Nr. | UNINA-9910974032403321 |
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Mihet Roxana
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| Washington, D.C. : , : International Monetary Fund, , 2012 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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International Dividend Repatriations / / Alexander Lehmann, Ashoka Mody
| International Dividend Repatriations / / Alexander Lehmann, Ashoka Mody |
| Autore | Lehmann Alexander |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2004 |
| Descrizione fisica | 1 online resource (26 p.) |
| Altri autori (Persone) | ModyAshoka |
| Collana | IMF Working Papers |
| Soggetto topico |
Dividends
International business enterprises Stockholders Investments, Foreign Corporate Finance Exports and Imports Labor Macroeconomics International Investment Long-term Capital Movements Multinational Firms International Business Payout Policy Personal Income, Wealth, and Their Distributions Wages, Compensation, and Labor Costs: General Labour income economics Finance Multinationals Personal income Wages Foreign direct investment Transnational corporations National accounts Balance of payments Economic sectors Income |
| ISBN |
1-4623-8542-7
1-4527-8865-0 1-281-11162-7 9786613776396 1-4518-9048-6 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | ""Contents""; ""I. INTRODUCTION""; ""II. DIVIDEND REPATRIATIONS IN THE 1990's""; ""III. ANALYTICAL BACKGROUND""; ""IV. RESULTS""; ""V. CONCLUSIONS""; ""APPENDIX""; ""REFERENCES"" |
| Record Nr. | UNINA-9910788520103321 |
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Lehmann Alexander
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| Washington, D.C. : , : International Monetary Fund, , 2004 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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International Dividend Repatriations / / Alexander Lehmann, Ashoka Mody
| International Dividend Repatriations / / Alexander Lehmann, Ashoka Mody |
| Autore | Lehmann Alexander |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2004 |
| Descrizione fisica | 1 online resource (26 p.) |
| Altri autori (Persone) | ModyAshoka |
| Collana | IMF Working Papers |
| Soggetto topico |
Dividends
International business enterprises Stockholders Investments, Foreign Balance of payments Corporate Finance Economic sectors Exports and Imports Finance Foreign direct investment Income economics Income International Business International Investment Labor Labour Long-term Capital Movements Macroeconomics Multinational Firms Multinationals National accounts Payout Policy Personal income Personal Income, Wealth, and Their Distributions Transnational corporations Wages Wages, Compensation, and Labor Costs: General |
| ISBN |
9786613776396
9781462385423 1462385427 9781452788654 1452788650 9781281111623 1281111627 9781451890488 1451890486 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | ""Contents""; ""I. INTRODUCTION""; ""II. DIVIDEND REPATRIATIONS IN THE 1990's""; ""III. ANALYTICAL BACKGROUND""; ""IV. RESULTS""; ""V. CONCLUSIONS""; ""APPENDIX""; ""REFERENCES"" |
| Record Nr. | UNINA-9910956789703321 |
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Lehmann Alexander
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| Washington, D.C. : , : International Monetary Fund, , 2004 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Kennzahlengestuetztes Controlling fuer mittelstaendische Unternehmenskooperationen
| Kennzahlengestuetztes Controlling fuer mittelstaendische Unternehmenskooperationen |
| Autore | Schade Sonja |
| Pubbl/distr/stampa | Bern, : Peter Lang International Academic Publishers, 2018 |
| Descrizione fisica | 1 online resource (370) |
| Soggetto topico |
Economic theory & philosophy
Accounting Organizational theory & behaviour Multinationals |
| ISBN | 9783631570586 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | ger |
| Altri titoli varianti | Bochumer Beitraege zur Unternehmensfuehrung vol. 75 |
| Record Nr. | UNINA-9910765705403321 |
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Schade Sonja
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| Bern, : Peter Lang International Academic Publishers, 2018 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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