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The Development of Corporate Tax Structures in the European Union from 1998 to 2015 Qualitative and Quantitative Analysis
45/45 checkable references clean · checked 2026-08-28
Every reference with a DOI in the deposited reference list resolved to a known work in Crossref or DataCite at the dated check, and none carried a retraction, withdrawal, or removal notice.
21 without a DOI — not checked. A reference deposited without a DOI is never matched by title or guessed at; it stays outside the checked set, and this line discloses that.
The 45 checked references that resolve
resolves10.1111/j.1467-9701.2008.01144.x
Infrastructure Endowment and Corporate Income Taxes as Determinants of Foreign Direct Investment in Central and Eastern European Countries
resolves10.1093/oso/9780198297833.003.0007
Levelling up or Levelling Down? Some Reflections on the ACE And CBIT Proposals, and the Future of the Corporate Tax Base
resolves10.1016/j.jpubeco.2015.08.001
Corporate taxation and capital accumulation: Evidence from sectoral panel data for 14 OECD countries
resolves10.1628/001522113x671146
Are Your Firm's Taxes Set in Warsaw? Spatial Tax Competition in Europe
resolves10.1111/j.1540-6261.2004.00706.x
A Multinational Perspective on Capital Structure Choice and Internal Capital Markets
resolves10.1093/icc/dts045
The choice of organizational form by closely-held firms in Sweden: tax versus non-tax determinants
resolves10.1016/j.regsciurbeco.2004.07.003
Corporate tax policy, foreign firm ownership and thin capitalization
resolves10.1111/j.1468-5965.2010.02136.x
Accelerating Downhill: How the EU Shapes Corporate Tax Competition in the Single Market
resolves10.17310/ntj.2016.3.06
SHIFTING THE BURDEN OF TAXATION FROM THE CORPORATE TO THE PERSONAL LEVEL AND GETTING THE CORPORATE TAX RATE DOWN TO 15 PERCENT
resolves10.1111/j.1468-2516.2010.00351.x
Werden niedrige Steuersätze in Osteuropa durch Verzicht auf Verlustverrechnung erkauft?
resolves10.1007/s10797-015-9375-y
How do corporate tax bases change when corporate tax rates change? With implications for the tax rate elasticity of corporate tax revenues
resolves10.1787/9789264241176-en
Limiting Base Erosion Involving Interest Deductions and Other Financial Payments, Action 4 - 2015 Final Report
resolves10.1111/j.1468-0351.2009.00385.x
The effects of company taxation in EU accession countries on German FDI
<sup>1</sup>
resolves10.1515/ntaxj-2015-0002
Debt Shifting and Thin-Capitalization Rules – German Experience and Alternative Approaches
resolves10.2139/ssrn.2105622
A Common Corporate Tax Base for Europe: An Impact Assessment of the Draft Council Directive on a CC(C)TB
resolves10.1007/978-3-642-28433-5
Common Corporate Tax Base (CC(C)TB) and Determination of Taxable Income
The 21 references without a DOI — listed, not checked
no DOI — not checkedref1
no DOI — not checkedref3
no DOI — not checkedDer RegE eines � 4j EStG zur Beschr�nkung der Abziehbarkeit von Lizenzzahlungen (Lizenzschranke)
no DOI — not checkedReport of the Committee of Independent Experts on Company Taxation
no DOI — not checkedref14
no DOI — not checkedref15
no DOI — not checkedref17
no DOI — not checkedref25
no DOI — not checkedA Fair and Efficient Corporate Tax System in the European Union: 5 Key Areas for Action (COM(2015) 302 final)
no DOI — not checkedProposal for a Council Directive on a Common Corporate Tax Base
no DOI — not checkedState aid: Ireland gave illegal tax benefits to Apple worth up to ?13 billion (Press release IP/16/2923)
no DOI — not checkedLizenzschranke -Gesetzesentwurf eines neuen � 4j EStG
no DOI — not checkedref50
no DOI — not checkedref54
no DOI — not checkedBedeutung der Substanzbesteuerung in Deutschland. Eine qualitative Analyse unter Einbezug von Reform�berlegungen
no DOI — not checkedref57
no DOI — not checkedStudy on the impact of reforms of corporate income taxation systems at the EU level on the size of the tax bases of the EU companies, using the model
no DOI — not checkedref61
no DOI — not checkedNon-profit Taxation on Corporations in the EU: Lessons from Corporate Tax Reforms in Germany and Tax Implications of the Global Economic Crisis
no DOI — not checkedDas Abgaben�nderungsgesetz 2014 und die neue "Lizenzschranke
no DOI — not checkedref65
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