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Eine ökonomische Analyse der steuerlichen Vorteilhaftigkeit der Option nach § 1a KStG.

Authors : Kudert, Stephan; Rein, Rebekka

Source: FinanzRundschau. Nov2022, Vol. 104 Issue 21, p976-986. 11p.

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Managing Households' Expectations with Unconventional Policies.

Authors : D'Acunto, Francesco¹ (AUTHOR) ; Hoang, Daniel² (AUTHOR); Weber, Michael³ (AUTHOR)

Source: Review of Financial Studies. Apr2022, Vol. 35 Issue 4, p1597-1642. 46p.

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Macroeconomic Effects of the Anticipation and Implementation of Tax Changes in Germany: Evidence from a Narrative Account.

Authors : Christofzik, Désirée I.¹ (AUTHOR); Fuest, Angela² (AUTHOR); Jessen, Robin³ (AUTHOR)

Source: Economica. Jan2022, Vol. 89 Issue 353, p62-81. 20p.

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Germany's Economic Restart after Covid-19: The Role of Fiscal Policy and Taxation.

Authors : Fuest, Clemens¹

Source: CESifo Forum. Nov2021, Vol. 22 Issue 6, p3-7. 5p.

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Governing through non‐enforcement: Regulatory forbearance as industrial policy in advanced economies.

Authors : Dewey, Matías¹ (AUTHOR); Di Carlo, Donato² (AUTHOR)

Source: Regulation & Governance. Jul2022, Vol. 16 Issue 3, p930-950. 21p.

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Unmittelbare ATAD-Anwendung in begünstigend wirkenden Situationen.

Authors : Kraft, Gerhard; Hohage, Uwe

Source: FinanzRundschau. 2021, Vol. 103 Issue 11, p538-543. 6p.

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Gestaltungsprobleme bei Umwandlungen im Hinblick auf Sonderbetriebsvermögen.

Authors : Werthebach, Felix

Source: FinanzRundschau. 2021, Vol. 103 Issue 8, p341-349. 9p.

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Beeinflussung von betrieblichen Finanzierungsentscheidungen durch die steuerliche Beurteilung von Genussrechtskapital.

Authors : Baumgartner

Source: FinanzRundschau. 2021, Vol. 103 Issue 11, p532-538. 7p.

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Tax rule changes and the timing of asset write‐offs in loss firms.

Authors : Kohlhase, Saskia¹ (AUTHOR) ; Pierk, Jochen² (AUTHOR)

Source: Journal of Business Finance & Accounting. May/Jun2021, Vol. 48 Issue 5/6, p815-840. 26p. 7 Charts, 2 Graphs.

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The Three Hurdles of Tax Planning: How Business Context, Aims of Tax Planning, and Tax Manager Power Affect Tax Expense.

Authors : Feller, Anna¹; Schanz, Deborah¹

Source: Contemporary Accounting Research. Mar2017, Vol. 34 Issue 1, p494-524. 31p.

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