Access Statistics for Maria Theresia Evers

Author contact details at EconPapers.

Working Paper File Downloads Abstract Views
Last month 3 months 12 months Total Last month 3 months 12 months Total
Book-tax conformity and reporting behavior: A quasi-experiment 0 0 0 38 1 5 11 133
Country-by-country reporting: Tension between transparency and tax planning 0 0 0 88 8 10 16 183
Evidence on Book-tax Differences and Disclosure Quality Based on the Notes to the Financial Statements 0 1 2 48 2 4 7 83
Evidence on book-tax differences and disclosure quality based on the notes to the financial statements 0 0 0 71 1 6 8 160
Gemeinsame Körperschaftsteuer-Bemessungsgrundlage in der EU: Konkretisierung der Gewinnermittlungsprinzipien und Weiterentwicklungen 0 0 1 24 2 5 6 106
The implications of book-tax differences: A meta-analysis 0 0 0 67 8 13 20 211
The use of SME tax incentives in the European Union 2 2 4 130 13 26 40 329
Transparency in financial reporting: Is country-by-country reporting suitable to combat international profit shifting? 0 0 1 127 1 15 22 328
Total Working Papers 2 3 8 593 36 84 130 1,533

Journal Article File Downloads Abstract Views
Last month 3 months 12 months Total Last month 3 months 12 months Total
Probleme einer Vermögensteuer in Deutschland: eine ökonomische Analyse 1 1 2 55 2 6 11 245
Total Journal Articles 1 1 2 55 2 6 11 245

Book File Downloads Abstract Views
Last month 3 months 12 months Total Last month 3 months 12 months Total
Das Eckpunktepapier und der Referentenentwurf des BMF zur Erbschaftsteuer: Auswirkungen auf die effektive Erbschaftsteuerbelastung in Deutschand und internationaler Vergleich. Erweiterung des Länderindex 2014 0 0 2 11 1 2 5 81
Die Folgen von Substanzsteuern für Familienunternehmen, Staat und Gesellschaft 0 0 0 4 3 5 8 108
Effective tax levels using the Devereux/Griffith methodology. Project for the EU Commission TAXUD/2013/CC/120: Final report 0 0 0 69 3 6 8 176
Effective tax levels using the Devereux/Griffith methodology. Project for the EU Commission TAXUD/2013/CC/120: Intermediate report 2015 0 0 1 26 1 8 11 75
Länderindex Familienunternehmen (5. Auflage) 0 0 0 2 3 3 7 77
Länderindex Familienunternehmen – Erbschaftsteuer im internationalen Vergleich 0 0 1 9 2 2 8 48
Länderindex Familienunternehmen: 6. Auflage mit dem Zusatz Außenhandelsrisiken / Brexit 0 0 0 2 2 2 4 51
SME taxation in Europe: An empirical study of applied corporate income taxation for SMEs compared to large enterprises. CIP Programme 186/PP/ENT/CIP/12/F/S01C24 0 1 5 45 4 9 20 184
Vorschlag der Regierungskoalition zur Neuregelung der Erbschaftsteuer auf dem Prüfstand 0 0 0 4 2 3 4 33
Total Books 0 1 9 172 21 40 75 833

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Statistics updated 2026-02-12