Wachstumseffiziente Unternehmensbesteuerung (Record no. 58825)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02764naaaa2200469uu 4500 |
| 001 - CONTROL NUMBER | |
| control field | https://directory.doabooks.org/handle/20.500.12854/34671 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | b13663 |
| 024 7# - OTHER STANDARD IDENTIFIER | |
| Standard number or code | 10.3726/b13663 |
| Terms of availability | doi |
| 041 0# - LANGUAGE CODE | |
| Language code of text/sound track or separate title | German |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 072 #7 - SUBJECT CATEGORY CODE | |
| Subject category code | KCG |
| Source | bicssc |
| 072 #7 - SUBJECT CATEGORY CODE | |
| Subject category code | KCP |
| Source | bicssc |
| 072 #7 - SUBJECT CATEGORY CODE | |
| Subject category code | KJ |
| Source | bicssc |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Lewe, Stefan |
| Relationship | auth |
| 245 10 - TITLE STATEMENT | |
| Title | Wachstumseffiziente Unternehmensbesteuerung |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Bern |
| Name of publisher, distributor, etc. | Peter Lang International Academic Publishing Group |
| Date of publication, distribution, etc. | 2018 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 1 electronic resource (277 p.) |
| 506 0# - RESTRICTIONS ON ACCESS NOTE | |
| Terms governing access | Open Access |
| Source of term | star |
| Standardized terminology for access restriction | Unrestricted online access |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Im Zuge der wirtschaftlichen Globalisierung und einem damit verbundenen Wettbewerb der Nationalstaaten um mobile Produktionsfaktoren, d.h. insbesondere Kapital, kommt der Wachstumseffizienz der nationalen Ausgestaltung der Unternehmensbesteuerung eine wachsende wirtschaftspolitische Bedeutung zu. Vor diesem Hintergrund wird in dieser Arbeit eine Trade-off-Analyse zwischen den Unternehmenssteuersätzen und den Abschreibungsvorschriften durchgeführt, um die Frage zu beantworten, ob die Steuersätze oder die Abschreibungsparameter einen bedeutenderen Einfluss auf die betriebliche Investitionstätigkeit ausüben. In einer zweiten Fragestellung wird untersucht, ob es einen die Kapitalmobilität und damit die Allokationseffizienz hemmenden Effekt aufgrund eines Lock-in-Effekts der Unternehmensbesteuerung gibt, sofern der Steuersatz auf thesaurierte Gewinne niedriger ist als auf ausgeschüttete. |
| 540 ## - TERMS GOVERNING USE AND REPRODUCTION NOTE | |
| Terms governing use and reproduction | Creative Commons |
| Use and reproduction rights | https://creativecommons.org/licenses/by/4.0/legalcode |
| Source of term | cc |
| -- | https://creativecommons.org/licenses/by/4.0/legalcode |
| 546 ## - LANGUAGE NOTE | |
| Language note | German |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Economic growth |
| Source of heading or term | bicssc |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Political economy |
| Source of heading or term | bicssc |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Business & management |
| Source of heading or term | bicssc |
| 653 ## - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | Abschreibung |
| 653 ## - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | Deutschland |
| 653 ## - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | Investitionsverhalten |
| 653 ## - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | Lewe |
| 653 ## - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | Lock-in-Effekt |
| 653 ## - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | Steuerbelastung |
| 653 ## - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | Steuerbelastungsvergleiche |
| 653 ## - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | Steuersatz |
| 653 ## - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | Unternehmen |
| 653 ## - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | Unternehmens |
| 653 ## - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | Unternehmensbesteuerung |
| 653 ## - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | Unternehmensbesteuerung |
| 653 ## - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | Wachstumseffiziente |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Host name | www.oapen.org |
| Uniform Resource Identifier | <a href="https://library.oapen.org/bitstream/20.500.12657/27026/1/1003003.pdf">https://library.oapen.org/bitstream/20.500.12657/27026/1/1003003.pdf</a> |
| Access status | 0 |
| Public note | DOAB: download the publication |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Host name | www.oapen.org |
| Uniform Resource Identifier | <a href="https://library.oapen.org/bitstream/20.500.12657/27026/1/1003003.pdf">https://library.oapen.org/bitstream/20.500.12657/27026/1/1003003.pdf</a> |
| Access status | 0 |
| Public note | DOAB: download the publication |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Host name | www.oapen.org |
| Uniform Resource Identifier | <a href="https://library.oapen.org/bitstream/20.500.12657/27026/1/1003003.pdf">https://library.oapen.org/bitstream/20.500.12657/27026/1/1003003.pdf</a> |
| Access status | 0 |
| Public note | DOAB: download the publication |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Host name | www.oapen.org |
| Uniform Resource Identifier | <a href="https://directory.doabooks.org/handle/20.500.12854/34671">https://directory.doabooks.org/handle/20.500.12854/34671</a> |
| Access status | 0 |
| Public note | DOAB: description of the publication |
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