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~subject:"Besteuerungsverfahren"
~subject:"Optimal taxation"
~subject:"Theorie"
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Search: ("Corporate taxation" OR "Multinational corporations" OR "Taxation") AND NOT isPartOf:Intereconomics
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Besteuerungsverfahren
Optimal taxation
Theorie
Theory
21,231
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8,581
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8,525
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8,292
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8,069
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7,853
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7,651
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7,561
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7,250
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7,174
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6,201
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5,865
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5,047
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5,005
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4,231
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3,988
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3,674
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3,479
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3,443
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3,387
taxation
3,255
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3,182
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3,117
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3,115
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2,889
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Aronsson, Thomas
211
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188
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169
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162
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156
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151
Schjelderup, Guttorm
144
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140
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134
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127
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114
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106
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100
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99
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99
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98
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97
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96
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95
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89
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89
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89
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88
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88
Konrad, Kai A.
87
Micheletto, Luca
86
Schindler, Dirk
82
Goulder, Lawrence H.
79
Rees, Ray
79
Poutvaara, Panu
75
Bastani, Spencer
73
Sørensen, Peter Birch
72
Niemann, Rainer
71
Goerke, Laszlo
68
Jacquet, Laurence
68
Christiansen, Vidar
66
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66
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65
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64
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62
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361
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6
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5
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475
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257
National tax journal
196
CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute
191
Journal of public economic theory
191
OECD/G20 Base Erosion and Profit Shifting Project
185
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183
FinanzArchiv : public finance analysis
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Economics letters
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OECD/G20 base erosion and profit shifting project
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Environmental & resource economics : the official journal of the European Association of Environmental and Resource Economists
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118
Journal of environmental economics and management : JEEM ; the official journal of the Association of Environmental and Resource Economists
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Public finance review : PFR
112
IZA Discussion Paper
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IMF working papers
106
Public finance
104
European economic review : EER
103
The Scandinavian journal of economics
91
Journal of economic dynamics & control
89
Umeå economic studies
89
Economic modelling
87
Discussion paper / Tinbergen Institute
84
Discussion papers / CEPR
81
Journal of economics
81
The American economic review
80
Energy economics
78
Journal of monetary economics
75
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association
74
Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre
72
The Canadian journal of economics
72
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ECONIS (ZBW)
25,490
EconStor
625
RePEc
213
USB Cologne (EcoSocSci)
31
ArchiDok
5
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3
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date (oldest first)
1
Taxation
and the Sources of Growth : Estimates from United States
Multinational
Corporations
Cummins, Jason G.
-
2022
Capital income tax policy affects investment by the parent and affiliates of
multinational
corporations
(MNCs). In a …
Persistent link: https://www.econbiz.de/10013322112
Saved in:
2
Why
Corporate
Taxation
Should Mean Source
Taxation
: A Response to the OECD's Actions Against Base Erosion and Profit Shifting
Cavelti, Luzius U.
;
Jaag, Christian
;
Rohner, Tobias F.
-
2023
residence" the latter is usually referred to as the "country of source". This article questions separate
taxation
based on this … between those countries in which a given multinational corporation generates income. The article argues that source
taxation
… of corporate income would be coherent with the economic nature of corporate income
taxation
. Source
taxation
of corporate …
Persistent link: https://www.econbiz.de/10014263763
Saved in:
3
Cross country tax competition and its impact on
multinational
corporations
: a theoretical re-examination
Mukherjee, Sovik
- In:
Financial markets, institutions and risks : FMIR
2
(
2018
)
1
,
pp. 97-104
Persistent link: https://www.econbiz.de/10011883956
Saved in:
4
Tax Enforcement and Foreign Investment by
Multinational
Corporations
: Evidence from Tax Inspectors Without Borders
Ferguson, Victor
;
Krupa, Trent
;
Laux, Rick
-
2022
investment (FDI) from
multinational
corporations
(MNCs). We hypothesize that tax enforcement aimed at local affiliates of MNCs …
Persistent link: https://www.econbiz.de/10014082257
Saved in:
5
Corporate
Taxation
and Market Power Wealth
Brun, Lídia
;
González, Ignacio
;
Montecino, Juan
-
2023
tax code and sectoral characteristics. On the other hand, the tax reduces the value of equity wealth due to the
taxation
…
Persistent link: https://www.econbiz.de/10014351065
Saved in:
6
Corporate
taxation
in the European Union : the role of intangibles in the formulary apportionment
Mlčúchová, Markéta
- In:
Národohospodářský obzor : časopis věnovaný …
23
(
2023
)
3
,
pp. 181-201
This paper seeks to contribute to the current debate on EU-wide
corporate
taxation
, steered by the impending Proposal … by the European Commission on a new framework for the
taxation
of income of businesses in Europe. The objective of this …
Persistent link: https://www.econbiz.de/10014480136
Saved in:
7
Does tax enforcement disparately affect domestic versus
multinational
corporations
around the world?
De Simone, Lisa
;
Stomberg, Bridget
;
Williams, Brian
- In:
Contemporary accounting research : the journal of the …
40
(
2023
)
4
,
pp. 2816-2845
Persistent link: https://www.econbiz.de/10014443127
Saved in:
8
Why
Corporate
Taxation
Should Mean Source
Taxation
: A Response to the OECD's Actions Against Base Erosion and Profit Shifting
Cavelti, Luzius U.
-
2017
‘country-of-residence' the latter is usually referred to as the ‘country-of-source'. This article questions separate
taxation
… countries in which a given multinational corporation generates income. The article argues that source
taxation
of corporate … income would be coherent with the economic nature of corporate income
taxation
. Source
taxation
of corporate income would …
Persistent link: https://www.econbiz.de/10012969372
Saved in:
9
Multinational
corporations
' capital allocation decisions across asymmetric risk locations : intertemporal equilibrium and optimal transitional adjustment paths
Fedderke, Johannes W.
;
Luiz, John M.
;
Barnard, Helena
- In:
IMA journal of management mathematics
35
(
2024
)
1
,
pp. 127-150
Persistent link: https://www.econbiz.de/10014526106
Saved in:
10
Corporate
Taxation
in Open Economies
Šauer, Radek
-
2022
This paper analyzes the macroeconomic impact of
corporate
taxation
. The analysis is conducted in a quantitative two …-country model. In the first step, the paper describes the long-run effects of
corporate
taxation
. A reduction in the corporate …
Persistent link: https://www.econbiz.de/10014076706
Saved in:
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