Search Results - ("Competitiveness" OR "Corporate taxation" OR "EU" OR "Poland" OR "Taxation") AND NOT isPartOf:Intereconomics

Imaginary capital migration and the competitive politics of corporate taxation

Jaakkola, Jussi; Ylönen, Matti; Saari, Leevi - In: New political economy 28 (2023) 1, pp. 13-28

Persistent link: https://www.econbiz.de/10013493196

Tax competitiveness of EU member states in the context of corporate taxation

Mihóková, Lucia; Andrejovská, Alena; Martinková, … - In: Politická ekonomie : teorie, modelování, aplikace 66 (2018) 5, pp. 588-608

Persistent link: https://www.econbiz.de/10011933899

Sovereign spreads and corporate taxation

Pallan, Hayley - 2022

for corporate taxation. There is a particularly important role of corporate tax base changes in emerging markets for … in how sovereign spreads respond to aspects of corporate taxation. Finally, I estimate local projections in order to … assess the dynamic response of sovereign spreads to corporate taxation. These results are consistent with the finding that …

Persistent link: https://www.econbiz.de/10013259509

Policy change in times of politicization : the case of corporate taxation in the European Union

Roland, Aanor; Römgens, Indra - In: Journal of common market studies : JCMS 60 (2022) 2, pp. 355-373

Persistent link: https://www.econbiz.de/10012820577

Pareto-improving minimum corporate taxation

Hebous, Shafik; Keen, Michael - 2022

The recent international agreement on a minimum effective corporate tax rate marks a profound change in global tax arrangements. The appropriate level of that minimum, however, has been, and remains, extremely contentious. This paper explores the strategic responses to a minimum tax, which the...

Persistent link: https://www.econbiz.de/10013093055

Pareto-Improving Minimum Corporate Taxation

Hebous, Shafik; Keen, Michael - 2022

Persistent link: https://www.econbiz.de/10013177667

Corporate taxation and firm-specific determinants of capital structure: Evidence from the UK and US multinational firms

Ali, Sarmad; Rangone, Adalberto; Farooq, Muhammad - In: Journal of Risk and Financial Management 15 (2022) 2, pp. 1-17

This paper aims to examine whether effective tax rate and firm-specific factors (such as firm size, growth opportunities, tangibility, risk, profitability, non-debt tax shields and liquidity) impact the capital structure of multinational firms in the energy sector. We employ regression models...

Persistent link: https://www.econbiz.de/10013201359

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/10013427728

Sovereign spreads and corporate taxation

Pallan, Hayley - 2022

Persistent link: https://www.econbiz.de/10013432973

The Effective Tax Rates in the EU Commission Study on Corporate Taxation : Methodological Aspects

Giannini, Silvia; Maggiulli, Carola - 2021

summarising the overall results of the Commission study and their policy implications. All in all, these results show that the EU …-ordination in the EU, with a view to reducing the existing distortions and contributing to other important EU objectives …

Persistent link: https://www.econbiz.de/10013320624

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