EconBiz - Find Economic Literature
    • Logout
    • Change account settings
  • A-Z
  • Beta
  • About EconBiz
  • News
  • Thesaurus (STW)
  • Academic Skills
  • Help
  •  My account 
    • Logout
    • Change account settings
  • Login
EconBiz - Find Economic Literature
Publications Events
Search options
Advanced Search history
My EconBiz
Favorites Loans Reservations Fines
    You are here:
  • Home
  • Search: subject_exact:"Tax rate"
Narrow search

Narrow search

Year of publication
Subject
All
Tax rate 1,345 Steuertarif 1,323 Corporate taxation 391 Unternehmensbesteuerung 391 Theorie 382 Theory 382 Körperschaftsteuer 265 Corporate income tax 262 Steuerbelastung 239 Tax burden 239 tax rate 230 Einkommensteuer 220 Income tax 216 Steuerreform 134 Tax reform 133 Steuerpolitik 132 Steuerwirkung 132 Tax effects 132 Tax policy 129 Tax competition 113 Steuerwettbewerb 112 USA 112 United States 112 Steuervermeidung 107 Tax avoidance 107 Kapitalertragsteuer 101 Capital income tax 100 Multinationales Unternehmen 94 Steuereinnahmen 94 Tax revenue 94 Transnational corporation 94 EU countries 91 EU-Staaten 91 Steuererhebungsverfahren 90 Taxation procedure 90 pension 82 tax rates 81 Economic growth 79 Deutschland 77 Steuervergünstigung 77
more ... less ...
Online availability
All
Free 786 Undetermined 274 CC license 25
Type of publication
All
Book / Working Paper 955 Article 633 Journal 1 Other 1
Type of publication (narrower categories)
All
Article in journal 552 Aufsatz in Zeitschrift 552 Graue Literatur 294 Non-commercial literature 294 Working Paper 287 Arbeitspapier 286 Aufsatz im Buch 32 Book section 32 Hochschulschrift 19 Thesis 14 Conference paper 10 Konferenzbeitrag 10 Amtsdruckschrift 7 Collection of articles of several authors 7 Government document 7 Sammelwerk 7 Article 4 Aufsatzsammlung 3 Collection of articles written by one author 3 Sammlung 3 Bibliografie enthalten 2 Bibliography included 2 Konferenzschrift 2 Reprint 2 Research Report 2 Statistics 2 Statistik 2 research-article 2 Conference Paper 1 Conference proceedings 1 Forschungsbericht 1 Norm 1 Standard 1 Systematic review 1 Übersichtsarbeit 1
more ... less ...
Language
All
English 1,314 Undetermined 163 German 77 Italian 5 French 4 Polish 4 Portuguese 4 Russian 4 Lithuanian 3 Dutch 3 Spanish 2 Bulgarian 1 Czech 1 Danish 1 Finnish 1 Hungarian 1 Slovak 1 Serbian 1
more ... less ...
Author
All
Spengel, Christoph 21 Creedy, John 17 Heckemeyer, Jost H. 16 Slemrod, Joel 12 Janský, Petr 11 Garcia-Bernardo, Javier 10 Gemmell, Norman 9 Nicolay, Katharina 9 Riedel, Nadine 9 Sureth, Caren 9 Agrawal, David R. 8 Kleven, Henrik Jacobsen 8 Konrad, Kai A. 8 Steinbrenner, Daniela 8 Bartholmeß, Alexandra 7 Bradford, David F. 7 Bräutigam, Rainer 7 Feldstein, Martin S. 7 Gérard, Marcel 7 Kawano, Laura 7 Klemm, Alexander 7 Lehmann, Etienne 7 Maiterth, Ralf 7 Riera-Crichton, Daniel 7 Rizzo, Leonzio 7 Schneider, Friedrich 7 Vuletin, Guillermo 7 Botman, Dennis P. J. 6 Chiarini, Bruno 6 Dabla-Norris, Era 6 Davies, Ronald B. 6 Evers, Lisa 6 Faccio, Tommaso 6 Hérault, Nicolas 6 Jaimovich, Nir 6 Kalb, Guyonne 6 Klar, Oliver 6 Marzano, Elisabetta 6 Mooij, Ruud A. de 6 Poterba, James M. 6
more ... less ...
Institution
All
International Monetary Fund (IMF) 160 International Monetary Fund 85 National Bureau of Economic Research 39 OECD 38 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 6 Zentrum für Europäische Wirtschaftsforschung 6 European Commission / Directorate-General for Taxation and Customs Union 5 Europäische Kommission 3 Center for Economics and Development Studies, Fakultas Ekonomi 2 European Parliament 2 Europäische Kommission / Generaldirektion Steuern und Zollunion 2 Institute of Social and Economic Research (ISER), Osaka University 2 Lithuanian University of Agriculture 2 National Education Association of the United States / Research Division 2 Price Waterhouse Coopers 2 University of Cambridge / Microsimulation Unit 2 ZEW - Leibniz-Zentrum für Europäische Wirtschaftsforschung 2 Zentrum für Europäische Wirtschaftsforschung, Mannheim 2 Books on Demand GmbH <Norderstedt> 1 Bund der Steuerzahler / Karl-Bräuer-Institut 1 CentER for Economic Research, Universiteit van Tilburg 1 Centre for European Economic Research (ZEW) 1 Centre for European Economic Research (ZEW) GmbH 1 Centro de Investigación y Docencia Económicas (CIDE) 1 Committee Economic Development 1 Department of Economics, Business School 1 Deutsches Institut für Wirtschaftsforschung 1 Département d'Économique, Université Laval 1 EconWPA 1 Elinkeinoelämän Tutkimuslaitos 1 European Communities. 1 Federal Reserve Bank of Chicago / Research Dept 1 Finance Canada, Government of Canada 1 Foerder Institute for Economic Research <Tēl-Āvîv> 1 Harris School of Public Policy, University of Chicago 1 Institut d'Economia de Barcelona (IEB), Facultat d'Economia i Empresa 1 Institute of Economic Affairs 1 International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University 1 Julius-Maximilians-Universität Würzburg 1 National Education Association of the United States / Committee on Educational Finance 1
more ... less ...
Published in...
All
IMF Staff Country Reports 82 IMF Working Papers 71 NBER working paper series 39 National tax journal 33 NBER Working Paper 27 Working paper / National Bureau of Economic Research, Inc. 27 CESifo working papers 25 International tax and public finance 20 OECD Tax Statistics 18 Working paper 18 CESifo Working Paper Series 14 The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association 14 Advances in taxation 12 Public finance review : PFR 12 Applied economics letters 11 Journal of public economics 11 Discussion paper / Centre for Economic Policy Research 10 Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre 10 Discussion paper 7 FinanzArchiv : European journal of public finance 7 OECD Social and Welfare Statistics 7 Working paper series 7 [ZEW-Gutachten und Forschungsberichte] 7 Applied economics 6 Discussion papers / CEPR 6 MPRA Paper 6 The American economic review 6 Discussion paper / Tinbergen Institute 5 Discussion paper series 5 Discussion paper series / IZA 5 Economic modelling 5 Economics letters 5 Emerging markets finance & trade : a journal of the Society for the Study of Emerging Markets 5 European financial and accounting journal : EFAJ 5 IES working paper 5 IMF working papers 5 IZA Discussion Paper 5 Journal of international accounting auditing & taxation 5 Journal of public economic theory 5 Policy research working paper : WPS 5
more ... less ...
Source
All
ECONIS (ZBW) 1,356 RePEc 212 BASE 8 EconStor 8 ArchiDok 2 USB Cologne (EcoSocSci) 2 Other ZBW resources 2
more ... less ...
Showing 1 - 50 of 1,590
Cover Image
Declaring income versus declaring taxes in tax compliance experiments : does the design of laboratory experiments affect the results?
Muehlbacher, Stephan; Hartmann, Andre; Kirchler, Erich; … - In: Economic and political studies : EPS 11 (2023) 3, pp. 334-349
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014319595
Saved in:
Cover Image
Macroeconomic determinants of effective corporate tax rates : the case of the Slovak Republic
Andrejovská, Alena; Glova, Jozef - 2025
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...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015338393
Saved in:
Cover Image
Effective Tax Rates, Firm Size and the Global Minimum Tax
Bachas, Pierre; Brockmeyer, Anne; Dom, Roel; Semelet, … - 2025
This paper documents new facts on corporate taxation and the revenue potential of corporate minimum taxes, leveraging firm-level tax returns from 16 countries. First, effective tax rates follow a humped-shaped pattern with firm size: small firms benefit from reduced rates, while large firms take...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015372443
Saved in:
Cover Image
Raising the stakes : how progressive tax rates affect risk-taking by pass-through businesses
Ferguson, Duke; Krupa, Trent J.; Laux, Rick C. - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015376016
Saved in:
Cover Image
Micro vs macro labor supply elasticities : the role of dynamic returns to effort
Kleven, Henrik Jacobsen; Kreiner, Claus Thustrup; … - 2025
We investigate long-run earnings responses to taxes in the presence of dynamic returns to effort. First, we develop a theoretical model of earnings determination with dynamic returns to effort. In this model, earnings responses are delayed and mediated by job switches. Second, using...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015329862
Saved in:
Cover Image
Corporate social responsibility decision-making considering multiple factors in a duopoly model
Liang, He; Sun, Xiaomin; Guo, Yanli - In: Amfiteatru economic : an economic and business research … 27 (2025) 68, pp. 1-20
This study constructs a duopoly model considering corporate social responsibility (CSR), examines the results of different CSR decisions, and analyzes how factors like CSR level, tax rates, externalities, and consumer sensitivity affect results. The findings show that these factors have complex...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015400784
Saved in:
Cover Image
Declaring income versus declaring taxes in tax compliance experiments : does the design of laboratory experiments affect the results
Muehlbacher, Stephan; Hartmann, Andre; Kirchler, Erich; … - 2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013500817
Saved in:
Cover Image
Determinants of tax complexity in tax regulations and tax procedures : evidence from a developing country
Schipp, Adrian; Siahaan, Fernando; Sureth, Caren - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015197905
Saved in:
Cover Image
Assessing the impact of taxation on the effective tax rate and operational risk of capital investment projects under optimal capital structures
Paquin, Jean-Paul; Racicot, François-Éric; Koplyay, Tamas - In: International review of economics & finance : IREF 96 (2024) 1, pp. 1-27
This paper proposes two metrics to correctly measure under optimal capital structures the impact of corporate statutory tax rates (a) on the effective tax rate, and (b) on the operational risk of capital investment projects and their parent firm's project portfolio. For illustrative and...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015211040
Saved in:
Cover Image
The tax attractiveness of EU locations for corporate investments : a stocktaking of past developments and recent reforms
Gundert, Hannah; Nicolay, Katharina; Steinbrenner, Daniela - In: The Economists' voice 21 (2024) 1, pp. 97-132
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014580716
Saved in:
Cover Image
Evidence against the undertaxation of digital companies from the weighted effective tax rate method analysis
Peterka, Pavel; Stroukal, Dominik - In: International journal of economic sciences : IJES 13 (2024) 1, pp. 58-80
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014531906
Saved in:
Cover Image
Cigarette taxation and consumption in The Czech Republic : have these factors influenced tax revenue?
Krajňák, Michal - In: Financial internet quarterly 20 (2024) 3, pp. 103-113
The article evaluates the development of the tax burden on cigarettes in the Czech Republic from 1993 to the end of 2023. Tax burden is represented by effective tax rate. The research results show that the tax burden on these products is still increasing. Not only does the tax burden increase,...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015077047
Saved in:
Cover Image
The role of shifts in the effective tax rate on the cost of equity
Rojo-Suárez, Javier; Alonso-Conde, Ana B. - In: Research in economics 78 (2024) 1, pp. 61-72
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014491093
Saved in:
Cover Image
Macroeconomic effects of discretionary tax changes in Canada : evidence from a new narrative measure of tax shocks
Hussain, Syed M.; Liu, Lin - In: The Canadian journal of economics : the journal of the … 57 (2024) 1, pp. 78-107
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014545263
Saved in:
Cover Image
The EU's new era of "fair company taxation" : the impact of DEBRA and Pillar Two on the EU Member States' effective tax rates
Gschossmann, Emilia; Heckemeyer, Jost H.; Müller, Jessica - 2024 - This version: 7 March 2024
The European Commission recently implemented the minimum tax directive (Pillar Two) to ensure that corporate profits are at least taxed at 15%. At the same time, it proposed a legislative initiative aimed at reducing the tax-induced distortions between debt and equity financing (debt-equity bias...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014504801
Saved in:
Cover Image
Marginal effective tax rates for working families in Canada
Bazel, Philip - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014526350
Saved in:
Cover Image
Tax competition effects of a minimum tax rate : empirical evidence from German municipalities
Büttner, Thiess; Poehnlein, Maximilian - In: Journal of public economics 236 (2024), pp. 1-27
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015075619
Saved in:
Cover Image
Arbitrage and non-linear taxes
Becker, Marcus; Löffler, Andreas - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015135887
Saved in:
Cover Image
Distributional, tax rate, and revenue implications of property tax homestead exemptions
Merriman, David - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015374277
Saved in:
Cover Image
The Moderating Effect of Tax Incentives on Effective Tax Rates and Cash Holdings in Brazilian Non-Financial Companies Listed on B3
Martinez, Antonio Lopo; Finck Gabler, Luzimara; … - 2023
This study examined the moderating effect of tax incentives on the relationship between effective tax rates and cash holdings of Brazilian non-financial institutions listed on the B3 stock exchange from 2017 to 2021. Using a panel linear regression model with a fixed effect and a statistical...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014354791
Saved in:
Cover Image
Norderfriedrichskoog! Tax Havens, Tax Competition and the Introduction of a Minimum Tax Rate
Boning, William; Klimsa, Drahomir; Slemrod, Joel; … - 2023
German municipalities levy local business taxes by choosing a tax rate to apply to local business income, where the tax base is defined uniformly at the national level. Before the federal government’s imposition of a minimum tax rate in 2004, some municipalities such as the tiny North Sea town...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014356524
Saved in:
Cover Image
Corporate tax increases and shareholder-level capital income tax neutrality in Japan : an analysis of fundamental reforms using effective tax rates
Uemura, Toshiyuki - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014414384
Saved in:
Cover Image
Global minimum corporate income tax rate : challenges and prospects for Uganda
Lakuma, Corti Eliab Paul; Kahunde, Rehema - 2023
This paper simulates the impact of the global minimum corporate tax rate (GMCTR) in Uganda by estimating the difference between the mechanical and the behavioural changes in tax revenue. Overall, implementation of GMCTR will increase tax revenue, and the revenue increase is inversely...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014427589
Saved in:
Cover Image
Reducing complexity and compliance costs : a simplification safe harbour for the global minimum tax
Schanz, Deborah - In: Fiscal studies : the journal of the Institute for … 44 (2023) 1, pp. 53-60
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014301458
Saved in:
Cover Image
The TCJA and domestic corporate tax rates
Dobridge, Christine L.; Kennedy, Patrick J.; Landefeld, Paul - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014490804
Saved in:
Cover Image
Corporate Tax Rates, Allocative Efficiency, and Aggregate Productivity
Dinerstein, Marcos - 2023
This paper quantifies the impact of effective corporate tax rates on aggregate total factor productivity. Using Chilean manufacturing data, the paper documents a large dispersion in the effective tax rate faced by firms and a mass of firms facing a 0 percent tax rate. These empirical patterns...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014312660
Saved in:
Cover Image
Corporate Responses to Size-Based Tax Rates in Lithuania
Garriga, Pablo - 2023
This paper studies how firms respond to differential, size-based tax rates using administrative tax data in Lithuania. Exploiting a notch in the tax schedule faced by corporations, it documents strong behavioral responses to tax incentives-revenue elasticity is estimated at 0.35 and cost...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014454241
Saved in:
Cover Image
When do firms highlight their effective tax rate?
Flagmeier, Vanessa; Müller, Jens; Sureth, Caren - In: Accounting and business research 53 (2023) 1, pp. 1-37
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013484683
Saved in:
Cover Image
The tax attractiveness of EU locations for corporate investments : a stocktaking of past developments and recent reforms
Gundert, Hannah; Nicolay, Katharina; Steinbrenner, Daniela - 2023
Tax incentives are a key component of governments’ investment policy mix as they directly impact companies’ tax burden. In this paper, we illustrate the EU’s tax attractiveness as investment location over time in terms of effective average tax rates and evaluate potential tax reform...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014472323
Saved in:
Cover Image
Globalization and factor income taxation
Bachas, Pierre; Fisher-Post, Matthew; Jensen, Anders; … - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014475753
Saved in:
Cover Image
Combating tax aggressiveness : evidence from Indonesia's tax amnesty program
Khan, Muhammad Arsalan; Nuryanah, Siti - In: Cogent economics & finance 11 (2023) 2, pp. 1-17
Taxation has a vital role as a domestic financial source to achieve Sustainable Development Goals (SDGs). To increase domestic revenue, combating tax avoidance is important, especially for Indonesia, one of the most populous countries with the fact that the 2020 country's tax-to-GDP ratio...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014503146
Saved in:
Cover Image
Corporate tax aggressiveness : evidence unresolved agency problem captured by theory agency type 3
Alkausar, Bani; Nugroho, Yanuar; Qomariyah, Alfiyatul; … - In: Cogent business & management 10 (2023) 2, pp. 1-13
This study examines corporate tax aggressiveness captured by agency problem type 3. The results show that there are negative relations between corporate governance and tax aggressiveness. The findings provide evidence of agency conflicts between companies and tax authorities. A corporate...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014504820
Saved in:
Cover Image
Economic determinants concerning corporate tax revenue
Andrejovská, Alena; Glova, Jozef - In: Economies : open access journal 11 (2023) 11, pp. 1-14
This study quantifies the impact of selected economic determinants on corporate tax revenues. The methodology applies a panel regression method with the 27 EU Member States considered for 2004-2020. This paper used a panel regression model with fixed effects, and the Arellano adjustment was used...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014458623
Saved in:
Cover Image
Een BTW-nultarief oor groente en fruit : voor- en nadelen van mogelijke afbakeningsvarianten : rapport
Bijlsma, Michiel J.; Vermeulen, Wouter; Kuczynski, Adam; … - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014248404
Saved in:
Cover Image
Turning out for redistribution : the effect of voter turnout on top marginal tax rates
Sabet, Navid - In: Public choice 194 (2023) 3/4, pp. 347-367
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014276738
Saved in:
Cover Image
Emissions and our tax forecasts
Todd, Alison; Taylor, Karen; Gardiner, Laura - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014280708
Saved in:
Cover Image
Changes in effective tax rates due to fundamental corporate tax reforms : analysis of financing neutrality using a forward-looking model
Uemura, Toshiyuki - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014293083
Saved in:
Cover Image
Czech corporate effective tax rate as investors costs changes with times
Rohan, Jan; Moravec, Lukáš; Kukalová, Gabriela; … - In: Danube : law and economics review 14 (2023) 1, pp. 45-57
When choosing the appropriate jurisdiction, trading companies need to consider manyvariables. This can include administrative burdens, the speed of establishment of a company,the granting of some degree of anonymity of ownership, and a friendly tax environment.This article is focused on finding...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014293312
Saved in:
Cover Image
Firm-specific determinants of aggressive tax management among East African firms
Kimea, Alfred James; Mkhize, Msizi; Maama, Haruna - In: International journal of economics and financial issues … 13 (2023) 3, pp. 100-108
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014288650
Saved in:
Cover Image
How much tax do the rich really pay? : evidence from the UK
Advani, Arun; Hughson, Helen; Summers, Andy - In: Oxford review of economic policy 39 (2023) 3, pp. 406-437
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014331452
Saved in:
Cover Image
Are Tax Rates Still Decisive in FDI Investment Choice or What Drives Sectoral FDI Nowadays?
2023
We explore the effects of effective taxation and institutional quality on sectoral FDI. Our analysis comprises European countries and we use data from 2002 to 2020. We employ a GMM approach and show that a rise in both apparent taxation and tax differential reduces sectoral FDI flow while...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014256719
Saved in:
Cover Image
G7 - Global Minimum Corporate Tax Rate of 15%
Challoumis - Κωνσταντίνος … - 2023
The additional tax on profits of international companies that participate in controlled transactions appears to be consistent with the transition from an arm's length to a fixed tax principle. The largest and most profitable international corporations will be taxed at a flat rate. Except for...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014349588
Saved in:
Cover Image
The rates of budget-forming taxes in Ukraine : is a radical reduction advisable?
Sokolovska, Alla - In: Economy and forecasting : scientific journal (2023) 2, pp. 58-81
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015198371
Saved in:
Cover Image
Effective Tax Rates and Firm Size
Bachas, Pierre - 2023
This paper provides a compressive synthesis of the most recent and widely cited literature on the effects of Information and Communication Technologies (ICTs) adoption at the country, firm, and individual levels. The study surveys and analyzes the available literature on the topics of economic...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014247409
Saved in:
Cover Image
Estimating the Laffer Tax Rate on Capital Income : Cross-Base Responses Matter!
Lehmann, Etienne; Sicsic, Michaël - 2023
We theoretically express the Laffer tax rate on capital income as a function of the elasticities of capital income (the "direct" elasticity) and of labor income (the "cross" elasticity) with respect to the net-of-tax rate on capital income. We estimate these elasticities using salient capital...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014344810
Saved in:
Cover Image
Estimating the Laffer tax rate on capital income : cross-base responses matter!
Lehmann, Etienne; Sicsic, Michaël - 2023
We theoretically express the Laffer tax rate on capital income as a function of the elasticities of capital income (the "direct" elasticity) and of labor income (the "cross" elasticity) with respect to the net-of-tax rate on capital income. We estimate these elasticities using salient capital...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014276708
Saved in:
Cover Image
Employing synthetic control method to examine whether state corporate tax rate reductions grow manufacturing employment
Landers, Jim; Liu, Ivy - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015374569
Saved in:
Cover Image
Estimating the Laffer tax rate on capital income : cross-base responses matter!
Lehmann, Etienne; Sicsic, Michaël - In: The Scandinavian journal of economics 127 (2025) 2, pp. 460-489
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015394967
Saved in:
Cover Image
Policy implications of non-linear effects of tax changes on output
Gunter, Samara Potter; Riera-Crichton, Daniel; Végh, … - 2019
An earlier paper titled "Non-linear effects of tax changes on output: The role of the initial level of taxation," estimated tax multipliers using (i) a novel dataset on value-added taxes for 51 countries (21 industrial and 30 developing) for the period 1970-2014, and (ii) the so-called narrative...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012004794
Saved in:
Cover Image
THE EVOLUTION AND THE ACCOUNTING OF THE CORPORATE INCOME TAX IN THE REPUBLIC OF MOLDOVA
Roman, Vieru - 2022
В этом исследовании мы рассмотрим подоходный налог для юридических лиц в Республике Молдова с момента обретения независимости (1991 г.) до наших дней. Помимо...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012813229
Saved in:
  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9
  • 10
  • 11
  • Next
  • Last
A service of the
zbw
  • Sitemap
  • Plain language
  • Accessibility
  • Contact us
  • Imprint
  • Privacy

Loading...