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  • Search: subject_exact:"Corporate income tax law"
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Year of publication
Subject
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Corporate income tax 6,090 Körperschaftsteuer 6,090 Corporate taxation 2,679 Unternehmensbesteuerung 2,679 Theorie 1,269 Theory 1,269 Multinationales Unternehmen 918 Transnational corporation 896 Deutschland 839 Germany 826 Steuerreform 769 Tax reform 765 USA 757 United States 752 Einkommensteuer 740 Income tax 715 Steuerwirkung 685 Tax effects 667 EU countries 602 EU-Staaten 602 Steuervermeidung 589 Tax avoidance 584 Steuervergünstigung 523 Tax incentive 523 Steuererhebungsverfahren 457 Taxation procedure 457 Kapitalertragsteuer 440 Capital income tax 438 Steuerwettbewerb 413 Tax competition 411 Auslandsinvestition 384 Foreign investment 383 Doppelbesteuerung 340 Double taxation 335 Capital structure 329 Kapitalstruktur 329 Welt 321 World 320 Steuerpolitik 299 Steuerbelastung 285
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Online availability
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Free 2,174 Undetermined 837 CC license 75
Type of publication
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Book / Working Paper 3,299 Article 2,762 Journal 30
Type of publication (narrower categories)
All
Article in journal 2,273 Aufsatz in Zeitschrift 2,273 Graue Literatur 1,236 Non-commercial literature 1,236 Arbeitspapier 1,057 Working Paper 1,057 Aufsatz im Buch 353 Book section 353 Hochschulschrift 252 Thesis 194 Amtsdruckschrift 79 Collection of articles of several authors 79 Government document 79 Sammelwerk 79 Bibliografie enthalten 59 Bibliography included 59 Gesetz 49 Law 49 Konferenzschrift 48 Lehrbuch 37 Conference proceedings 32 Textbook 32 Statistik 20 Aufsatzsammlung 19 Conference paper 19 Konferenzbeitrag 19 Statistics 18 Handbook 16 Handbuch 16 Collection of articles written by one author 13 Sammlung 13 No longer published / No longer aquired 12 Kommentar 10 Mehrbändiges Werk 10 Multi-volume publication 10 Systematic review 9 Übersichtsarbeit 9 Quelle 8 Forschungsbericht 7 Guidebook 7
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Language
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English 5,044 German 918 Spanish 37 French 36 Italian 22 Hungarian 11 Dutch 11 Finnish 6 Portuguese 6 Russian 6 Croatian 5 Polish 5 Danish 2 Norwegian 2 Swedish 2 Arabic 1 Modern Greek (1453-) 1 Estonian 1 Slovenian 1 Serbian 1 Chinese 1
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Author
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Devereux, Michael P. 75 Auerbach, Alan J. 57 Spengel, Christoph 50 Fuest, Clemens 49 Gordon, Roger H. 45 Mooij, Ruud A. de 41 Jacob, Martin 37 Hebous, Shafik 36 Wamser, Georg 35 Gravelle, Jane G. 34 Janský, Petr 34 Keuschnigg, Christian 34 Runkel, Marco 33 Nicodème, Gaëtan 31 Overesch, Michael 30 Suárez Serrato, Juan Carlos 30 Haufler, Andreas 29 Riedel, Nadine 28 Schjelderup, Guttorm 28 Sureth, Caren 28 Klemm, Alexander 27 McLure, Charles E. 27 Sørensen, Peter Birch 27 Heckemeyer, Jost H. 25 Keen, Michael 25 Slemrod, Joel 25 Herzig, Norbert 24 Becker, Johannes 23 Liu, Li 23 Mintz, Jack M. 23 Kotlikoff, Laurence J. 21 Cnossen, Sijbren 20 Egger, Peter 20 Feld, Lars P. 20 Oestreicher, Andreas 20 Poterba, James M. 20 Schreiber, Ulrich 20 Stimmelmayr, Michael 20 Desai, Mihir A. 19 Dwenger, Nadja 19
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Institution
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National Bureau of Economic Research 101 OECD 47 European Commission / Directorate-General for Taxation and Customs Union 10 Europäische Kommission 10 Institut Finanzen und Steuern 7 International Monetary Fund 7 Springer Fachmedien Wiesbaden 6 Ungarn / Pénzügyminisztérium 6 Verlag Dr. Kovač 6 Canadian Tax Foundation 5 Europäische Kommission / Unabhängiger Sachverständigenausschuss zur Unternehmensbesteuerung 5 Fachinstitut der Steuerberater 5 Institute for Fiscal Studies 5 Internationaler Währungsfonds 5 International Bureau of Fiscal Documentation 4 International Monetary Fund / Fiscal Affairs Dept 4 Internationale Vereinigung für Steuerrecht 4 Internationaler Währungsfonds / Fiscal Affairs Department 4 USA / Joint Committee on Taxation 4 Eberhard Karls Universität Tübingen 3 European Parliament 3 European Parliament / Directorate-General for Internal Policies of the Union 3 Institute for Fiscal Studies / Capital Taxes Group 3 Statistik Austria 3 Universität Hamburg / Institut für Ausländisches und Internationales Finanz- und Steuerwesen 3 Universität Mannheim 3 Zentrum für Europäische Wirtschaftsforschung 3 American Council for Capital Formation / Center for Policy Research 2 American Management Association 2 Bayern / Bayerisches Landesamt für Statistik und Datenverarbeitung 2 Binder Dijker Otte & Co. <Brüssel> 2 Brookings Institution 2 Department of Revenue 2 Deutschland / Bundesministerium der Finanzen / Wissenschaftlicher Beirat 2 Deutschland / Statistisches Bundesamt 2 Deutschland <Bundesrepublik> / Bundesminister der Finanzen 2 European Commission / Directorate-General for Economic and Financial Affairs 2 European Parliament / Directorate-General for Parliamentary Research Services 2 FISCALIS Tax Gap Project Group 2 Fachverlag für Wirtschafts- und Steuerrecht Schäffer <Stuttgart> 2
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Published in...
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National tax journal 158 CESifo working papers 135 Working paper 108 NBER working paper series 99 NBER Working Paper 81 Working paper / National Bureau of Economic Research, Inc. 79 International tax and public finance 72 The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association 68 CESifo Working Paper Series 56 Journal of public economics 53 Der Betrieb 47 Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre 46 Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA) 39 IMF working papers 39 ZEW discussion papers 36 Advances in taxation 34 Journal of state taxation 33 Betriebs-Berater : BB 32 European taxation : official journal of the Confédération Fiscale Européenne 29 Tax law review 29 FinanzArchiv : European journal of public finance 28 Public finance review : PFR 28 OECD Tax Statistics 27 Steuer und Wirtschaft : StuW ; Zeitschrift für die gesamten Steuerwissenschaften 27 The accounting review : a publication of the American Accounting Association 27 Discussion paper 26 Europäische Hochschulschriften / 5 24 CESifo Working Paper 23 SpringerLink / Bücher 23 Intertax : international tax review 22 CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute 21 Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 21 Working paper series 20 Working paper / World Institute for Development Economics Research 18 Fiscal studies : the journal of the Institute for Fiscal Studies 17 Hefte zur internationalen Besteuerung 17 IMF working paper 17 Public finance 17 Steuer, Wirtschaft und Recht : SWR 17 Tax policy and the economy 17
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Source
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ECONIS (ZBW) 6,090 Other ZBW resources 1
Showing 1 - 50 of 6,091
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How do corporate tax hikes affect investment allocation within multinationals?
De Vito, Antonio; Jacob, Martin; Schindler, Dirk; Xu, … - In: Review of finance : journal of the European Finance … 29 (2025) 2, pp. 531-565
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The Elusive Impact of Corporate Tax Incentives
Cali, Massimiliano; Presidente, Giorgio; Scot, Thiago - 2025
Despite the large fiscal footprint of corporate tax incentives, limited causal evidence exists on their impact on economic outcomes. This paper helps fill this gap by exploiting the phasing out of a large income tax exemption scheme for export- oriented firms in Tunisia. Using data on the...
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Estimating Value Added Tax (VAT) and Corporate Income Tax (CIT) Gaps in Indonesia
World Bank - 2025
This note presents the results of the analysis of Value Added Tax (VAT) and Corporate Income Tax (CIT) compliance and policy gap estimates in Indonesia between 2016 and 2021. The study's objective is to quantify the magnitude of the tax gaps and to identify drivers behind the low efficiency of...
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Reallocating taxing rights and online trade : pillar one as a partial formula apportionment
Mukunoki, Hiroshi; Okoshi, Hirofumi; Schindler, Dirk - 2025
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Declining effective tax rates of multinationals : the hidden role of tax base reforms
Ducept, Jules; Godar, Sarah - 2025
This paper documents the rise of corporate tax-base narrowing measures in the EU using a novel dataset covering both tax rate and tax base reforms implemented between 2014 and 2022. Our findings indicate a shift away from the ’cut rate – broaden base’ approach, as governments increasingly...
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The asymmetric incidence of business taxes : survey evidence from German firms
Winter, Richard; Doerrenberg, Philipp; Eble, Fabian; … - 2025
We provide novel evidence on the incidence of business taxes using comprehensive survey and experimental data from German firms. Leveraging randomized variation in hypothetical tax changes, we find that the incidence of profit taxes is highly asymmetric. Tax decreases are more likely to benefit...
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Impact of corporate tax reform on firm dynamics : an empirical study of the shift from income-based to pro forma standard taxation in Japan
Kobayashi, Yōhei; Bamba, Yasuo; Sato, Mtohiro - 2025
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The pricing of profit shifting
Delis, Fotis; Delēs, Manthos D.; Kokas, Sotirios; … - 2025
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Financial policies and corporate income tax administration in Nigeria
Omodero, Cordelia Onyinyechi; Yado, Joy Limaro - In: International Journal of Financial Studies : open … 13 (2025) 2, pp. 1-19
Corporate taxation assumes a pivotal role in all economies, as it constitutes a substantial source of revenue for governmental agencies tasked with fulfilling social obligations. Nonetheless, modifications in financial policies and the unpredictability of macroeconomic factors result in a...
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Tax expenditures in the EU : recent trends and new policy challenges
Turrini, Alessandro; Guigue, Julien; Kiss, Áron; … - 2025
Tax expenditures are tax relief measures targeted at some socially desirable activities or specific groups of taxpayers. This paper reviews issues related to tax expenditures in the EU and presents some stylised facts related to tax expenditures in personal income taxation (PIT), value-added...
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Corporate tax system complexity and investment sensitivity to tax policy changes
Amberger, Harald; Gallemore, John; Wilde, Jaron - 2025
Effective policymakers must balance the demands of formulating a corporate tax system that raises revenue and spurs economic activity (e.g., investment) while promoting a "level playing field" across firms. Balancing these tradeoffs has likely caused tax systems to become more complex over time,...
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Corporate taxes and entrepreneurs' income : a credit channel
Delēs, Manthos D.; Galariotis, Emilios; Iosifidi, Maria; … - In: Journal of corporate finance 93 (2025), pp. 1-20
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Tax reforms for growing firms? : evidence from corporate tax filing data in Japan
Hosono, Kaoru; Hotei, Masaki; Miyakawa, Daisuke - 2025
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Local corporate taxation and business activity
Lundberg, Jacob; Massenz, Gabriella - 2025
We use a natural experiment and administrative data to study the effect of corporate tax cuts on business activity. For identification, we exploit the abolition of municipal corporate income taxation in Sweden in 1985, which created variation in corporate tax changes faced by different...
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Corporate taxes and export competition
Böhm, Tobias; Hohmann, Antonia; Raabe, Roxanne; … - 2025
A broad empirical literature examines the impact of corporate taxes on firms' investment, location, and tax avoidance behaviour. Other corporate adjustment margins have received little attention. In this paper, we use administrative customs and tax return data from South Africa to demonstrate...
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The relationship between leverage and profitability : the role of tax depreciation allowances
Koussis, Nicos; Menoncin, Francesco; Panteghini, Paolo - 2025
We extend Trade-Off Theory (TOT) by assuming that EBITDA (Earnings Before Interest, Taxes, Depreciation, and Amortization), rather than EBIT (Earnings Before Interest and Taxes), follows a Geometric Brownian Motion (GBM), and we thus consider the role of tax depreciation allowances (TDA) in...
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Vertical interlock and corporate tax avoidance
Wen, Wen; Qiao, Fei; Feng, Jingli - In: China journal of accounting research : CJAR 18 (2025) 2, pp. 1-33
This study examines the impact of vertical interlock on corporate tax avoidance in business groups using data on Chinese listed companies from 2003 to 2019. We find that vertical interlock has a negative impact on corporate tax avoidance. Our result is robust to alternative measures,...
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Real effects of earnings stripping rules
De Simone, Lisa; Giese, Henning; Koch, Reinald; Rehrl, … - 2025
This study examines the real effects of earnings stripping rules introduced in the European Union in 2019, which tie interest deductibility to contemporaneous profitability. Exploiting a quasi-natural experiment created by the EU's harmonized implementation under the Anti-Tax Avoidance Directive...
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Corporate taxation in open economies
Šauer, Radek - 2025
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Spill-over effect of tax policy on the environment : evidence from regression discontinuity design
Wu, Dingwen; Wang, Hongjian; Jiang, Haiyan; Shen, Hsin-han - In: Environmental and resource economics 88 (2025) 7, pp. 1905-1935
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Corporate taxation and market power wealth
Brun, Lídia; González, Ignacio; Montecino, Juan A. - In: Industrial and corporate change 34 (2025) 2, pp. 342-381
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Corporate tax changes and credit costs
Deli, Yota; Delēs, Manthos D.; Hasan, Iftekhar; … - 2025
We examine changes in the corporate tax rate across the U.S. and their implications on the pricing and quantity of loans. We find that the cost of credit decreases (increases) by approximately ten (nine) basis points in response to a one percentage tax cut (hike). The estimates are more...
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Transfer pricing and investment - how OECD transfer pricing rules affect investment decisions
Nielsen, Søren Bo; Schindler, Dirk; Schjelderup, Guttorm - 2025
We study how the OECD transfer pricing guidelines aimed at curbing tax-motivated transfer pricing practices affect investment incentives. Our theoretical model integrates the different OECD's transfer pricing methods into the tax planning cost function of an MNC to evaluate how the choice of...
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Guidelines for the appraisal of tax incentives in Madagascar
Jenkins, Glenn P.; Miklyaev, Mikhail; Sokhanvar, Amin - 2025
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An approach for ex-post CIT gap analysis and ex-ante corporate tax incentives evaluation
Jenkins, Glenn P.; Olubamiro, Owotomiwa C.; Miklyaev, … - 2025
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Systematic review of evidence on the impact of tax incentives in Latin American and Caribbean countries
Jenkins, Glenn P.; Othman, Abdallah; Armendariz, Edna; … - 2025
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Macroeconomic determinants of effective corporate tax rates : the case of the Slovak Republic
Andrejovská, Alena; Glova, Jozef - In: International Journal of Financial Studies : open … 13 (2025) 1, pp. 1-17
The effective corporate tax rate is a critical measure reflecting a nation's fiscal policy and its attractiveness to foreign investment. This study investigates the relationship between macroeconomic determinants and effective corporate tax rates, focusing on Slovakia's competitiveness within...
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The global minimum corporate tax : outcomes and options
Bradbury, David; O'Reilly, Pierce - 2025
This Perspective discusses the fiscal and economic impacts of the global minimum tax; currently being implemented by many countries around the world. The global minimum tax is expected to raise tax revenues, reduce profit-shifting, and allow jurisdictions to strike a better balance between...
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Do personal income taxes affect corporate tax-motivated profit shifting?
De Vito, Antonio; Hillmann, Lisa; Jacob, Martin; … - In: Journal of accounting and economics 79 (2025) 2/3, pp. 1-29
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Nothing special about an allowance for corporate equity : evidence from Italian banks
Dreusch, Dennis; Noth, Felix; Reichling, Peter - In: Journal of international money and finance 150 (2025), pp. 1-22
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World Bank Corporate Income Tax (CIT) Incentives Database Methodology and User Manual
World Bank - 2025
The World Bank Investment Climate Unit, in collaboration with the Global Fiscal Policy and Sustainable Growth Unit, developed a Corporate Income Tax (CIT) Incentives Database to address data gaps and meet emerging needs for more information on the prevalence and role of incentives. The Database...
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Corporate Income Tax Incentives to Promote Environmentally Sustainable Investment
World Bank Group - 2025
The paper advances a framework to take stock of CIT incentives across two interrelated policy objectives: stimulating investment in green sectors and processes; and/or encouraging divestment from dirty sectors. It distinguishes three categories of CIT incentives related to the green agenda: (i)...
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Investment responses to a corporate tax kink : evidence from small businesses in Canada
Lesica, Josip - 2025
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Taxing corporate or shareholder income
Berg, Kristoffer - 2025
As corporate income tax rates have fallen across the world, other capital taxes become more important. This paper studies the choice between income taxation at the corporate and shareholder level. I develop a sufficient-statistics framework to determine optimal tax reforms. The main result is...
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Capitalists, workers and landlords : a comprehensive analysis of corporate tax incidence
Gstrein, David; Neumeier, Florian; Peichl, Andreas; … - 2025 - This version: August 12, 2025
This paper presents novel estimates of the incidence of corporate taxes by measuring the effect of local business taxes on the welfare of commercial landowners, residential landowners, firm owners, and workers. We use unique data on real estate prices in Germany covering over 32 million...
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Corporate tax abuse : the elephant in the room of business & human rights
Tax Justice Network - 2025
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The global minimum tax, investment incentives and asymmetric tax competition
Chen, Xuyang; Sun, Rui - 2025 - This version: September, 2025
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The impact of tax reduction and fee cuts policy on corporate new-form productivity : evidence from Chinese A-share listed companies
Li, Junhu; Wang, Lin; Dong, Fang; Li, Qinghai - In: International review of economics & finance : IREF 102 (2025), pp. 1-15
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Do billionaires pay taxes?
Bach, Laurent; Bozio, Antoine; Guillouzouic-Le Corff, Arthur - 2025
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Residual profit splitting : a theory-based approach to tax multinationals
Richter, Wolfram F. - In: International tax and public finance 32 (2025) 3, pp. 659-679
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A study on corporate tax avoidance
Vincenzo, Anna Alexander - 2025
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Antitrust and corporate taxation : Jonghoon Lee and Amy Pond
Lee, Jonghoon; Pond, Amy - In: Business and politics : B&P 27 (2025) 3, pp. 350-371
Although citizens value competitive markets and support small businesses, we observe substantial variation in market concentration. Why do politicians abstain from taking action to reduce concentration? We propose an often overlooked political benefit to concentrated markets: When concentration...
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Board busyness and financial leverage : the impact of corporate tax avoidance
Vu Quang Trinh; Li, Teng; Ha, Oanh; Liu, Jia - In: The financial review : the official publication of the … 60 (2025) 3, pp. 951-1002
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Chinese companies in tax havens
Noked, Noam; Wang, Jingyi - In: Journal of international economic law 27 (2024) 3, pp. 521-537
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IPO listing review and corporate tax avoidance : evidence from the sci-tech innovation board in China
Yu, Xiaohong; Chen, Maonan; Wu, Yujun; Wang, Dinglun - In: Prague economic papers : a bimonthly journal of … 33 (2024) 6, pp. 764-800
IPO listing review via comment letters is an important mechanism to improve the quality of listed firms, while its impact on corporate post-listing behaviors is not clear. Using China's Sci-Tech Innovation Board (STAR market) listed firms, this paper examines the impact of IPO listing review on...
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Corporate tax rates, allocative efficiency, and aggregate productivity
Dinerstein, Marcos; Peña, Fausto Patiño - In: The B.E. journal of macroeconomics 24 (2024) 2, pp. 633-675
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Tax motivated vertical FDI and transfer pricing
Sandonís, Joel; Yermukanova, Binur - In: Economic modelling 139 (2024), pp. 1-18
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Unveiling the variation in corporate tax base distribution under the formulary apportionment
Mlčúchová, Markéta - In: Danube : law and economics review 15 (2024) 3, pp. 203-220
This paper reflects the tabled novel framework for corporate taxation in the European Union, founded on the Formulary Apportionment methodology and envisaged inclusion of intangible assets in the allocation formula. The objective is to simulate the variation between the currently used Separate...
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How corporate tax incentives undermine climate justice
Mager, Franziska; Meinzer, Markus; Millán, Lucas - 2024
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Profit shifting by multinational corporations : evidence from transaction-level data in Nigeria
Gabanatlhong, Bathusi; Garcia-Bernardo, Javier; Iyika, … - 2024
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