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isPartOf:"Canadian tax journal"
~isPartOf:"Journal of public economics"
~isPartOf:"National tax journal"
~isPartOf:"SpringerLink / Bücher"
~isPartOf:"The accounting review : a publication of the American Accounting Association"
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Search: subject_exact:"Körperschaftsteuer"
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Körperschaftsteuer
278
Corporate income tax
234
USA
97
United States
96
Corporate taxation
74
Unternehmensbesteuerung
74
Steuerwirkung
58
Tax effects
46
Einkommensteuer
44
Multinationales Unternehmen
42
Theorie
42
Theory
42
Transnational corporation
41
Income tax
39
Steuerreform
30
Tax reform
30
Steuervergünstigung
25
Tax incentive
25
Steuervermeidung
22
Tax avoidance
22
Besteuerungsverfahren
20
Deutschland
20
Taxation procedure
20
Germany
19
Ländersteuer
18
State tax
18
Doppelbesteuerung
17
Kapitalertragsteuer
17
Steuerpolitik
17
Double taxation
16
Kanada
16
Tax policy
16
Welt
16
World
16
Capital income tax
15
Steuerwettbewerb
14
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14
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13
Steuertarif
13
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Undetermined
85
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Article
252
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210
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4
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4
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4
Conference paper
3
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English
219
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44
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16
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Plesko, George A.
9
Devereux, Michael P.
6
Gravelle, Jane G.
6
Clausing, Kimberly A.
5
Toder, Eric J.
5
Fuest, Clemens
4
Gupta, Sanjay
4
Henry, Erin
4
Liu, Li
4
Luna, LeAnn
4
Mills, Lillian F.
4
Murray, Matthew Neal
4
Sansing, Richard C.
4
Altshuler, Rosanne
3
Daly, Michael John
3
Desai, Mihir A.
3
Dowd, Tim A.
3
Fox, William F.
3
Goolsbee, Austan
3
Graham, John R.
3
Green, Danielle H.
3
Grubert, Harry
3
Hines, James R.
3
Kohlhepp, Ralf
3
Köthenbürger, Marko
3
McLure, Charles E.
3
Poterba, James M.
3
Robinson, John R. C.
3
Shackelford, Douglas A.
3
Stimmelmayr, Michael
3
Auerbach, Alan J.
2
Bhatia, Kul B.
2
Bruce, Neil
2
Bull, Nicholas
2
Büttner, Thiess
2
Cloyd, C. Bryan
2
Cooper, Michael J.
2
Dart, Robert J.
2
DeBacker, Jason
2
Dharmapala, Dhammika
2
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National Tax Association
1
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Canadian tax journal
Journal of public economics
National tax journal
SpringerLink / Bücher
The accounting review : a publication of the American Accounting Association
CESifo working papers
127
Der Betrieb
105
Working paper
98
NBER working paper series
93
Working paper / National Bureau of Economic Research, Inc.
83
NBER Working Paper
74
Betriebs-Berater : BB
71
Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA)
64
International tax and public finance
63
European taxation : official journal of the Confédération Fiscale Européenne
58
Steuer und Wirtschaft : StuW ; Zeitschrift für die gesamten Steuerwissenschaften
56
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association
55
CESifo Working Paper
48
Intertax : international tax review
43
Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre
40
ZEW discussion papers
38
CESifo Working Paper Series
36
FinanzArchiv : public finance analysis
34
IMF working papers
34
Europäische Hochschulschriften / 5
33
Journal of state taxation
33
Tax law review
29
Public finance review : PFR
27
WPg : Kompetenz schafft Vertrauen
27
CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute
25
Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik
25
Les conséquenses des déficits subis dans un pays pour une entreprise ou des entreprises associées ayant des activités internationales sur l'imposition des bénéfices dans d'autre pays : [Congrès International de Droit Financier et Fiscal, Copenhague, 1979]
23
Finanz-Rundschau : FR ; deutsches Steuerblatt
22
La détermination du bénéfice imposable des socieétés de capitaux : [31. Congrès International de Droit Financier et Fiscal, Vienne, 1977]
22
Recht der internationalen Wirtschaft : RIW ; Betriebs-Berater international
22
Advances in taxation
21
Les mesures unilatérales d'éviter la double imposition : [35. Congrès International de Droit Financier et Fiscal, Berlin, 1981]
21
Public finance
21
Hefte zur internationalen Besteuerung
20
Discussion paper
19
IMF working paper
19
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ECONIS (ZBW)
278
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278
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1
Products, services, and tax-motivated income shifting
Deng, Zero
;
Rane, Scott G.
- In:
National tax journal
77
(
2024
)
1
,
pp. 7-38
Persistent link: https://www.econbiz.de/10014504643
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2
Corporate taxes and initial public offerings : evidence from the tax cuts and jobs act
Edwards, Alexander
;
Hutchens, Michelle L.
- In:
National tax journal
77
(
2024
)
1
,
pp. 75-109
Persistent link: https://www.econbiz.de/10014504645
Saved in:
3
Territorial tax reform and profit shifting by US and Japanese multinationals
Hasegawa, Makoto
- In:
National tax journal
76
(
2023
)
4
,
pp. 771-804
Persistent link: https://www.econbiz.de/10014504612
Saved in:
4
Do corporate taxes affect executive compensation?
Bornemann, Tobias
;
Jacob, Martin
;
Sailer, Mariana
- In:
The accounting review : a publication of the American …
98
(
2023
)
2
,
pp. 31-58
Persistent link: https://www.econbiz.de/10014289486
Saved in:
5
Implicit tax, tax incidence, and pretax returns
Guenther, David A.
;
Sansing, Richard C.
- In:
The accounting review : a publication of the American …
98
(
2023
)
2
,
pp. 201-214
Persistent link: https://www.econbiz.de/10014289500
Saved in:
6
Home or away? : profit shifting with territorial taxation
Langenmayr, Dominika
;
Liu, Li
- In:
Journal of public economics
217
(
2023
),
pp. 1-16
Persistent link: https://www.econbiz.de/10014485696
Saved in:
7
The usefulness of corporate income tax accounting : evidence from pension returns
Cussatt, Marc
;
Demeré, Paul
- In:
The accounting review : a publication of the American …
98
(
2023
)
1
,
pp. 163-190
Persistent link: https://www.econbiz.de/10014234219
Saved in:
8
Incorporating financial statement information to improve forecasts of corporate taxable income
Green, Danielle H.
;
Henry, Erin
;
Parsons, Sarah M.
; …
- In:
The accounting review : a publication of the American …
97
(
2022
)
7
,
pp. 169-192
Persistent link: https://www.econbiz.de/10013503536
Saved in:
9
Why is corporate tax revenue stable while tax rates fall? : evidence from firm-level data
Fuest, Clemens
;
Hugger, Felix Sebastian
;
Wildgruber, Susanne
- In:
National tax journal
75
(
2022
)
3
,
pp. 481-515
Persistent link: https://www.econbiz.de/10013367535
Saved in:
10
The effects of corporate taxes on small firms
Harju, Jarkko
;
Koivisto, Aliisa
;
Matikka, Tuomas
- In:
Journal of public economics
212
(
2022
),
pp. 1-22
Persistent link: https://www.econbiz.de/10013369711
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