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  • Search: subject:"effective tax rates"
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Year of publication
Subject
All
effective tax rates 100 Effective tax rates 35 tax reform 34 corporate income tax 28 tax system 28 Corporate taxation 27 tax competition 25 tax policy 25 tax revenue 24 Unternehmensbesteuerung 23 taxation 23 United States 22 personal income tax 22 tax revenues 22 USA 21 international tax 21 tax administration 21 vat rate 21 Steuertarif 20 tax structure 20 Tax rate 19 corporate tax rate 19 tax systems 19 corporate taxation 18 marginal tax rates 18 tax avoidance 18 Corporate income tax 17 Tax reforms 17 income tax rates 17 income taxes 17 marginal tax rate 17 Theorie 16 foreign direct investment 16 indirect taxes 16 tax reforms 16 Körperschaftsteuer 15 Steuerwirkung 15 consumption taxes 15 national tax journal 15 tax evasion 15
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Online availability
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Free 119 Undetermined 37
Type of publication
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Book / Working Paper 113 Article 62
Type of publication (narrower categories)
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Article in journal 41 Aufsatz in Zeitschrift 41 Working Paper 32 Arbeitspapier 12 Graue Literatur 12 Non-commercial literature 12 Conference paper 2 Konferenzbeitrag 2 Article 1 Thesis 1
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Language
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English 108 Undetermined 65 Spanish 2
Author
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Parisi, Valentino 9 Federici, Daniela 7 Klemm, Alexander 7 Johansson, Dan 6 Stenkula, Mikael 6 Spengel, Christoph 5 Janssen, Boudewijn 4 Keuschnigg, Christian 4 Poschmann, Finn 4 Sturm, Jan-Egbert 4 Vandenbussche, Hylke 4 Volkerink, Bjørn 4 Becker, Johannes 3 Bräutigam, Rainer 3 Crabbé, Karen 3 Du Rietz, Gunnar 3 DuRietz, Gunnar 3 Fuest, Clemens 3 Immervoll, Herwig 3 Keen, Michael 3 Laurin, Alexandre 3 Savitri, Enni 3 Sen, Suphi 3 Streif, Frank 3 Suzuki, Masaaki 3 Vollebergh, Herman R. J. 3 Abbas, S. M. Ali 2 Andersen, Torben M. 2 Badertscher, Brad A. 2 Dalsgaard, Thomas 2 Davoodi, Hamid Reza 2 Egger, Peter 2 Fischer, Leonie 2 Ganelli, Giovanni 2 Garcia-Bernardo, Javier 2 Grady, Patrick 2 Huizinga, Harry 2 Jansky, Petr 2 Katz, Sharon P. 2 Laeven, Luc 2
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Institution
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International Monetary Fund (IMF) 38 General Directorate Taxation and Custom Union, European Commission 4 International Monetary Fund 4 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 4 C. D. Howe Institute 3 CESifo 3 C.E.P.R. Discussion Papers 2 Saïd Business School, Oxford University 2 Banco de España 1 Centre Emile Bernheim, Solvay Brussels School of Economics and Management 1 Centre Interuniversitaire sur le Risque, les Politiques Économiques et l'Emploi (CIRPÉE) 1 Centre for Tax Policy and Administration (CTPA), Organisation de Coopération et de Développement Économiques (OCDE) 1 Department of Economics, Rutgers University-New Brunswick 1 Dipartimento del Tesoro, Ministero dell'Economia e delle Finanze 1 Dipartimento di Economia e Giurisprudenzia, Facoltà di Economia e Giurisprudenzia 1 Directorate-General Economic and Financial Affairs, European Commission 1 Economic Research Service, Department of Agriculture 1 Economics Department, Organisation de Coopération et de Développement Économiques (OCDE) 1 Ekonomski Fakultet, Sveučilište u Zagrebu 1 Graduate School of Economics, Osaka University 1 Handelns Utredningsinstitut (HUI Research) 1 Handelshögskolan, Örebro Universitet 1 Institute of Economic Research, Kyoto University 1 Institutet för Näringslivsforskning (IFN) 1 LICOS Centre for Institutions and Economic Performance, Faculteit Economie en Bedrijfswetenschappen 1 London School of Economics (LSE) 1 Philippine Institute for Development Studies (PIDS), Government of the Philippines 1 Rheinisch-Westfälisches Institut für Wirtschaftsforschung (RWI) 1 Wiener Institut für Internationale Wirtschaftsvergleiche, wiiw 1 Zentrum für Europäische Wirtschaftsforschung (ZEW) 1 arqus - Arbeitskreis Quantitative Steuerlehre 1 Økonomisk Institut, Copenhagen Business School 1
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Published in...
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IMF Working Papers 34 CESifo Working Paper 6 International Tax and Public Finance 5 CESifo working papers 4 MPRA Paper 4 The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association 4 ZEW Discussion Papers 4 CESifo Working Paper Series 3 Taxation Papers 3 The accounting review : a publication of the American Accounting Association 3 e-briefs 3 Advances in taxation : a research annual 2 CEPR Discussion Papers 2 De Economist 2 EUROMOD Working Paper 2 IMF Staff Country Reports 2 Journal of accounting & economics 2 National tax journal 2 PIDS Discussion Paper Series 2 Ruhr Economic Papers 2 Temi di discussione / Banca d'Italia 2 Working Papers / Saïd Business School, Oxford University 2 Accounting perspectives : a journal of The Canadian Academic Accounting Association 1 Advances in accounting : a research annual 1 Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice 1 Annals of economics and finance 1 Applied financial economics 1 Asia-Pacific journal of accounting & economics : APJAE 1 Baltic Journal of Economics 1 Banco de España Occasional Papers 1 Borradores de economía 1 C.D. Howe Institute Backgrounder 1 C.D. Howe Institute Commentary 1 Cahiers de recherche 1 Cogent Economics & Finance 1 Cogent economics & finance 1 Cuadernos de economía 1 Departmental Working Papers / Department of Economics, Rutgers University-New Brunswick 1 Discussion Papers / Philippine Institute for Development Studies (PIDS), Government of the Philippines 1 Discussion Papers in Economics and Business 1
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Source
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RePEc 99 ECONIS (ZBW) 53 EconStor 21 BASE 2
Showing 1 - 10 of 175
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Breaking borders? The European Court of Justice and internal market
Spengel, Christoph; Fischer, Leonie; Stutzenberger, Kathrin - 2020
Upon more than 400 judgements on direct taxation, the case law of the European Court of Justice has considerably shaped Member States' tax systems. Based on Member States' tax law adjustments in the context of four landmark rulings on corporate income taxation, we analyse whether case law is a...
Persistent link: https://www.econbiz.de/10012313234
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An economic assessment of the evolution of the corporate tax system in Italy
Zangari, Ernesto - 2020
Persistent link: https://www.econbiz.de/10012300496
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Breaking borders? : the European Court of Justice and internal market
Spengel, Christoph; Fischer, Leonie; Stutzenberger, Kathrin - 2020
Upon more than 400 judgements on direct taxation, the case law of the European Court of Justice has considerably shaped Member States' tax systems. Based on Member States' tax law adjustments in the context of four landmark rulings on corporate income taxation, we analyse whether case law is a...
Persistent link: https://www.econbiz.de/10012311832
Saved in:
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Decomposing multinational corporations' declining effective tax rates
Garcia-Bernardo, Javier; Jansky, Petr; Torslov, Thomas - 2019
5% of the 7 and 9 percentage point declines in effective tax rates for US and EU MNCs, respectively. At the same time ….e. taxation of MNCs in their home country; this is responsible for more than 50% of the overall decline in effective tax rates for …We develop a new methodology to decompose the observed decline in multinational corporations' (MNCs') effective tax …
Persistent link: https://www.econbiz.de/10012389257
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Forward-looking effective tax rates in the banking sector
Zangari, Ernesto; Pisano, Elena - 2019
Persistent link: https://www.econbiz.de/10012133613
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Decomposing multinational corporations' declining effective tax rates
Garcia-Bernardo, Javier; Jansky, Petr; Torslov, Thomas - 2019
5% of the 7 and 9 percentage point declines in effective tax rates for US and EU MNCs, respectively. At the same time ….e. taxation of MNCs in their home country; this is responsible for more than 50% of the overall decline in effective tax rates for …We develop a new methodology to decompose the observed decline in multinational corporations' (MNCs') effective tax …
Persistent link: https://www.econbiz.de/10012133696
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¿Cuánto tributan efectivamente el consumo, el trabajo y el capital en Colombia?
Rincón Castro, Hernán; Delgado-Rojas, Martha Elena - 2018
Persistent link: https://www.econbiz.de/10011870511
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Tax-savvy executives
Kubick, Thomas R.; Li, Yijun; Robinson, John R. C. - In: Review of accounting studies 25 (2020) 4, pp. 1301-1343
Persistent link: https://www.econbiz.de/10012306867
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Heterogeneous firms, corporate taxes and export behavior : a firm-level investigation for Italy
Federici, Daniela; Parisi, Valentino; Ferrante, Francesco - In: Economic modelling 88 (2020), pp. 98-112
Persistent link: https://www.econbiz.de/10012416991
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Are declining effective tax rates indicative of tax avoidance? : insight from effective tax rate reconciliations
Drake, Katharine D.; Hamilton, Russ; Lusch, Stephen J. - In: Journal of accounting & economics 70 (2020) 1, pp. 1-24
Persistent link: https://www.econbiz.de/10012301659
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