Christoph Spengel's Books

Common Corporate Tax Base in the EU

Impact on the Size of Tax Bases and Effective Tax Burdens

By: Christoph Spengel,Andreas Oestreicher

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Common Corporate Tax Base in the EU

Impact on the Size of Tax Bases and Effective Tax Burdens

By: Christoph Spengel,Andreas Oestreicher

The European Commission envisages putting forward a proposal for a tax reform that would allow improving the efficiency and simplicity of the corporate income tax systems. This report assesses the impact of a Common Corporate Tax Base (CCTB) on the size of the corporate tax bases of EU companies. The results of the report shall help to evaluate the economic consequences of the introduction of a harmonised set of tax accounting rules. The estimates are based on the European Tax Analyzer with data from the year 2006 and apply options specified by the Commission’s Steering Group.

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186

Publisher

Springer Science & Business Media

Published Date

ISBN 10

3790827568

ISBN 13

9783790827569

Effective Tax Burden in Europe

Current Situation, Past Developments and Simulations of Reforms

By: Otto H. Jacobs,Christoph Spengel

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Effective Tax Burden in Europe

Current Situation, Past Developments and Simulations of Reforms

By: Otto H. Jacobs,Christoph Spengel

Our small book presents areport which has been prepared in the year 2000 for the Taxation and Custorns Union Directorate General of the European Commission, under contract no. T AXUD / 00 / 312. Some of the results form part of the report "Company Taxation in the Internal Market" of the Commission Services released in autumn 2001. We present estimates of effective average tax rates (EATR) in five EU Member States (France, Germany, Ireland, the Netherlands and the UK) plus the USA based on the European Tax Analyzer approach. The European Tax Analyzer is a computer based model firm approach for the computation and comparison of international company tax burdens. It has been developed in co-operation with the Centre for European Economic Research (ZEW). We would like to thank the ZEW for this co-operation. Furthermore, we gratefully acknowledge the help and advice of Gerd Gutekunst, Rieo A. Hermann and Thorsten Stetter in preparing the report. Special mention must be made of Gerd Gutekunst, who was also responsible for preparing the printed version of this report.

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Page Count

167

Publisher

Springer Science & Business Media

Published Date

ISBN 10

3642510361

ISBN 13

9783642510366

Comparative Analysis of Department Stores and Shopping Centers in Germany and Spain

By: Christoph Wappler

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Comparative Analysis of Department Stores and Shopping Centers in Germany and Spain

By: Christoph Wappler

Inhaltsangabe:Abstract: Why are traditional German department stores close to bankruptcy in a time when so many new shopping centers with a similar offering of goods are being built? Is this phenomenon just a problem of German companies or do other countries have the same situation? For comparison, the situations in different countries, Germany and Spain are picked. Most of the literature in the field of retail management is written about US American companies. Thus, this thesis cannot totally ignore it. E-commerce, despite its growing importance, is not part of this comparison, as both retail formats are faced with the same opportunities and threats by it. The starting point of this thesis is the difficult situation Karstadt was facing in the last two years and the story about the successful department store concept of El Corte Inglés in Spain; hence these two companies play a major role throughout this thesis. The introduction provides the reader with an overview of the thesis. Furthermore, the question is addressed, if department stores and shopping centers can be compared. The main body of this thesis consists of three parts, which are structured after the same pattern: country level, industry level and company level. First, data is collected for a later analysis. Chapter 2 gathers all relevant information about Germany and Spain and then narrows down to the history of department stores and shopping centers. The company data is shown in its own chapter 3, as a major part of this thesis should be the company comparison of Karstadt and El Corte Inglés. The market leaders in the respective markets are shown in case studies and complemented by data of the two companies that emphasizes the final analysis and conclusion. The theoretical background of company analysis is given in chapter 4. Again, the first part about the macro environment concentrates on the country level. Then, the micro environment forces comparing the attractiveness of industries are explained. The last part contains the fundamentals of the internal environment analysis, which reflects the company level. In chapter 5, the findings are used to construct profiles, point out differences between the different countries, industries and companies, and to find ideas for improving the existing management strategies of the given companies. The conclusion not only provides a summary of the thesis, it also gives a forecast and identifies sources and possibilities for further [...]

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Page Count

100

Publisher

diplom.de

Published Date

ISBN 10

383249815X

ISBN 13

9783832498153

Climate Change Policy and Global Trade

By: Christoph Böhringer,Andreas Löschel

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Climate Change Policy and Global Trade

By: Christoph Böhringer,Andreas Löschel

This book synthesises several studies on the potential global impacts of two fundamental international policy initiatives: (i) multilateral agreements on climate protection strategies and (ii) trade agreements towards global trade liberalisation. Although these initiatives are not directly linked, they interrelate in subtle, yet important ways. Based on theoretical analyses and numerical simulations, the book provides guidelines on efficient strategies for climate change mitigation, implementing the framework of the Kyoto Protocol and the provided flexibility instruments, hereby accounting for interrelationships with existing and possible trade agreements on various levels. The analyses incorporate important real-world features, such as imperfect market structures, trade liberalisation settings, risk or transaction costs, that may substantially influence the magnitude and even the sign of policy impacts.

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Page Count

396

Publisher

Springer Science & Business Media

Published Date

ISBN 10

3790801712

ISBN 13

9783790801712

Separate Accounting Or Unitary Apportionment?

The Fairy Tale of Arm's Length Pricing and General Equilibrium Analysis of Multinational Enterprise Behavior Under the Formulary Taxation Alternative

By: Christoph Sommer

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Separate Accounting Or Unitary Apportionment?

The Fairy Tale of Arm's Length Pricing and General Equilibrium Analysis of Multinational Enterprise Behavior Under the Formulary Taxation Alternative

By: Christoph Sommer

One field where the implications of the omnipresent globalization and hereby initiated new forms of cross-border business activity are exceptionally profound is the income taxation of multinational enterprises. The contemporary worldwide norm, which was adopted in the 1930s, is the separate accounting method. Despite its longevity as the preferred means for the taxation of multinational enterprises, the erosion of tax revenues from alleged transfer price manipulations by firms has goaded public discussion on whether or not the separate accounting method is still a satisfactory solution to the problem of international income taxation. Particularly the European Commission's study "Company Taxation in the Internal Market" and its suggestion to replace separate accounting with unitary apportionment in the European Union has strongly accelerated the debate about the future of group taxation. In the present treatise, both abovementioned taxation concepts are elucidated as well as qualitatively and quantitatively reviewed against the background of the economic rationale for the multinational enterprise, the way it generates income and the management of its internal affairs. The highlight of this treatise is the general equilibrium model of firm behavior under unitary apportionment, which is, as will be seen, in several important respects more powerful than the usual partial equilibrium treatment of the formulary approach. The presented model, therefore, provides considerable insights regarding the tax incidence and induced real-economic distortions under unitary apportionment. Above all, this model will allow policy-makers and tax authorities to make reasonable estimates concerning potential alterations in tax revenues collected if separate accounting was replaced by unitary apportionment in the future.

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Page Count

290

Publisher

BoD – Books on Demand

Published Date

ISBN 10

3844100148

ISBN 13

9783844100143

Common Corporate Tax Base in the EU

Impact on the Size of Tax Bases and Effective Tax Burdens

By: Christoph Spengel,Andreas Oestreicher

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Common Corporate Tax Base in the EU

Impact on the Size of Tax Bases and Effective Tax Burdens

By: Christoph Spengel,Andreas Oestreicher

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186

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Springer Science & Business Media

Published Date

ISBN 10

3790827568

ISBN 13

9783790827569

Company Taxation in the Asia-Pacific Region, India, and Russia

By: Dieter Endres,Clemens Fuest,Christoph Spengel

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Company Taxation in the Asia-Pacific Region, India, and Russia

By: Dieter Endres,Clemens Fuest,Christoph Spengel

The Asian-Pacific countries as well as India and Russia offer multinational companies all the benefits of booming economies in a world of recession. However, the investor must be aware of the tax regime under which he will operate. This survey presents the rates, definitions of taxable income and the incentives available in a complete, yet concise form. It goes on to review tax minimisation strategies and concludes with a comparison of the overall tax burdens for investors in each country derived from the Devereux/Griffith formulae – a methodology well known within the EU, but applied to this region for the first time.

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Page Count

103

Publisher

Springer Science & Business Media

Published Date

ISBN 10

3642122175

ISBN 13

9783642122170

Company Taxation in the Asia-Pacific Region, India, and Russia

By: Dieter Endres,Clemens Fuest,Christoph Spengel

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Company Taxation in the Asia-Pacific Region, India, and Russia

By: Dieter Endres,Clemens Fuest,Christoph Spengel

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Springer

Published Date

ISBN 10

3642122167

ISBN 13

9783642122163

Book's by Christoph Spengel

Common Corporate Tax Base in the EU

Common Corporate Tax Base in the EU

Effective Tax Burden in Europe

Effective Tax Burden in Europe

Comparative Analysis of Department Stores and Shopping Centers in Germany and Spain

Comparative Analysis of Department Stores and Shopping Centers in Germany and Spain

Climate Change Policy and Global Trade

Climate Change Policy and Global Trade

Separate Accounting Or Unitary Apportionment?

Separate Accounting Or Unitary Apportionment?

Common Corporate Tax Base in the EU

Common Corporate Tax Base in the EU

Company Taxation in the Asia-Pacific Region, India, and Russia

Company Taxation in the Asia-Pacific Region, India, and Russia

Company Taxation in the Asia-Pacific Region, India, and Russia

Company Taxation in the Asia-Pacific Region, India, and Russia

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