Search Results - ("EU" OR "Taxation" OR "Corporate taxation" OR "Corporate income tax" OR "Tax reform" OR "Tax systems") AND NOT isPartOf:Intereconomics

Belgian Exit Taxation after the Corporate Income Tax Reform : What’s New on the Horizon?

Willems, Ward - 2019

This paper discusses the features of the exit tax provision of the European Anti-Tax Avoidance Directive (article 5) and provides an overview of the existing Belgian exit tax provisions and the changes thereto following the transposition of the Directive in Belgium

Persistent link: https://www.econbiz.de/10012894730

Evaluating Japan's corporate income tax reform using firm-specific effective tax rates

Uemura, Toshiyuki - 2021

Persistent link: https://www.econbiz.de/10012616114

Anticipating Tax Change : Evidence from the Finnish Corporate Income Tax Reform of 2005

Kari, Seppo Juhani; Karikallio, Hanna; Pirttila, Jukka - 2021

2005 dividend tax increase via changes in their dividend and investment policies. The Finnish capital and corporate income … tax reform of 2005 creates a useful opportunity to measure this behaviour, since it involves exogenous variation in the …

Persistent link: https://www.econbiz.de/10013316606

Evaluating Japan's corporate income tax reform using firm-specific effective tax rates

Uemura, Toshiyuki - In: Japan and the world economy : international journal of … 61 (2022), pp. 1-9

Persistent link: https://www.econbiz.de/10013329882

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

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

The US corporate income tax reform and its implications for the EU

Janský, Petr - 2019

The recent US tax reform, Tax Cuts and Jobs Act of 2017, lowered the statutory corporate income tax rates and brought … other important changes for the taxation of multinational enterprises worldwide. This paper reviews these changes and … discusses their effects for effective tax rates and tax revenues within the US as well as the EU. In the light of the uncertain …

Persistent link: https://www.econbiz.de/10012013885

The US corporate income tax reform and its implications for the EU

Janský, Petr - 2019

Persistent link: https://www.econbiz.de/10012267751

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

Corporate Taxation in Open Economies

Šauer, Radek - 2022

-country model. In the first step, the paper describes the long-run effects of corporate taxation. A reduction in the corporate-income …This paper analyzes the macroeconomic impact of corporate taxation. The analysis is conducted in a quantitative two … corporate-tax reform. The dynamic response of the economy can substantially differ when comparing shorter and longer time …

Persistent link: https://www.econbiz.de/10013427728

1
2
3
4
5
6
7
8
9
10
Next
Last