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Corporate income tax
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International tax and public finance
National tax journal
142
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NBER Working Paper
74
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Der Betrieb
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European taxation : official journal of the Confédération Fiscale Européenne
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Steuer und Wirtschaft : StuW ; Zeitschrift für die gesamten Steuerwissenschaften
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Hefte zur internationalen Besteuerung
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Tax policy and the economy
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ECONIS (ZBW)
66
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1
Corporate income tax, IP boxes and the location of R&D
Shehaj, Pranvera
;
Weichenrieder, Alfons J.
- In:
International tax and public finance
31
(
2024
)
1
,
pp. 203-242
Persistent link: https://www.econbiz.de/10015056349
Saved in:
2
Substitution across profit shifting methods and the impact on thin capitalization rules
Goerdt, Gideon
;
Eggert, Wolfgang
- In:
International tax and public finance
29
(
2022
)
3
,
pp. 581-599
Persistent link: https://www.econbiz.de/10013268116
Saved in:
3
The regressivity of CIT exemptions in Africa
Dama, Alou Adessé
;
Graziosi, Grégoire Rota
;
Sawadogo, …
- In:
International tax and public finance
31
(
2024
)
3
,
pp. 909-934
Persistent link: https://www.econbiz.de/10015056413
Saved in:
4
Transfer pricing under global adoption of destination-based cash-flow taxation
Gresik, Thomas A.
;
Schjelderup, Guttorm
- In:
International tax and public finance
31
(
2024
)
1
,
pp. 243-261
Persistent link: https://www.econbiz.de/10015056352
Saved in:
5
Corporate taxation when firms are heterogeneous : ACE versus CBIT
Schröder, Philipp J. H.
;
Sørensen, Allan
- In:
International tax and public finance
30
(
2023
)
2
,
pp. 396-418
Persistent link: https://www.econbiz.de/10014253552
Saved in:
6
Corporate taxes and union wages in the United States
Felix, R. Alison
;
Hines, James R.
- In:
International tax and public finance
29
(
2022
)
6
,
pp. 1450-1494
Persistent link: https://www.econbiz.de/10013541995
Saved in:
7
Cash-flow business taxation revisited : bankruptcy and asymmetric information
Boadway, Robin W.
;
Sato, Motohiro
;
Tremblay, Jean-François
- In:
International tax and public finance
29
(
2022
)
4
,
pp. 922-952
Persistent link: https://www.econbiz.de/10013438462
Saved in:
8
Designing international tax reform : lessons from TCJA
Herzfeld, Mindy
- In:
International tax and public finance
28
(
2021
)
5
,
pp. 1163-1187
Persistent link: https://www.econbiz.de/10012703903
Saved in:
9
Multinational corporations and tax havens : evidence from country-by-country reporting
Garcia-Bernardo, Javier
;
Janský, Petr
;
Tørsløv, Thomas
- In:
International tax and public finance
28
(
2021
)
6
,
pp. 1519-1561
Persistent link: https://www.econbiz.de/10012704006
Saved in:
10
Profit-splitting rules and the taxation of multinational digital platforms
Bloch, Francis
;
Demange, Gabrielle
- In:
International tax and public finance
28
(
2021
)
4
,
pp. 855-889
Persistent link: https://www.econbiz.de/10012617368
Saved in:
11
Efficiency and the taxation of bank profits
Boadway, Robin W.
;
Sato, Motohiro
;
Tremblay, Jean-François
- In:
International tax and public finance
28
(
2021
)
1
,
pp. 191-211
Persistent link: https://www.econbiz.de/10012428350
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12
Why the Norwegian shareholder income tax is neutral
Södersten, Jan
- In:
International tax and public finance
27
(
2020
)
1
,
pp. 32-37
Persistent link: https://www.econbiz.de/10012226498
Saved in:
13
Unilateral introduction of destination-based cash-flow taxation
Becker, Johannes
;
Englisch, Joachim
- In:
International tax and public finance
27
(
2020
)
3
,
pp. 495-513
Persistent link: https://www.econbiz.de/10012226570
Saved in:
14
Missing social security contributions : the role of contribution rate and corporate income tax rate
Li, Xiaoxue
;
Tian, Liu
;
Xu, Jing
- In:
International tax and public finance
27
(
2020
)
6
,
pp. 1453-1484
Persistent link: https://www.econbiz.de/10012310890
Saved in:
15
How effective is an incremental ACE in addressing the debt bias? : evidence from corporate tax returns
Branzoli, Nicola
;
Caiumi, Antonella
- In:
International tax and public finance
27
(
2020
)
6
,
pp. 1485-1519
Persistent link: https://www.econbiz.de/10012310891
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16
Pouring oil on fire : interest deductibility and corporate debt
Dallari, Pietro
;
End, Nicolas
;
Miryugin, Fedor
;
Tieman, …
- In:
International tax and public finance
27
(
2020
)
6
,
pp. 1520-1556
Persistent link: https://www.econbiz.de/10012310892
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17
Corporate income taxes around the world : a survey on forward-looking tax measures and two applications
Steinmüller, Elias
;
Thunecke, Georg U.
;
Wamser, Georg
- In:
International tax and public finance
26
(
2019
)
2
,
pp. 418-456
Persistent link: https://www.econbiz.de/10012231017
Saved in:
18
Corporate income taxes, corporate debt, and household debt
Park, Jinbaek
;
Lee, Young
- In:
International tax and public finance
26
(
2019
)
3
,
pp. 506-535
Persistent link: https://www.econbiz.de/10012231039
Saved in:
19
Estimating the scale of profit shifting and tax revenue losses related to foreign direct investment
Janský, Petr
;
Palanský, Miroslav
- In:
International tax and public finance
26
(
2019
)
5
,
pp. 1048-1103
Persistent link: https://www.econbiz.de/10012231278
Saved in:
20
Tax competition and fiscal equalization under corporate income taxation
Liesegang, Caterina
;
Runkel, Marco
- In:
International tax and public finance
25
(
2018
)
2
,
pp. 311-324
Persistent link: https://www.econbiz.de/10012033055
Saved in:
21
Corporation taxes in the European Union : slowly moving toward comprehensive business income taxation?
Cnossen, Sijbren
- In:
International tax and public finance
25
(
2018
)
3
,
pp. 808-840
Persistent link: https://www.econbiz.de/10012033137
Saved in:
22
Balancing act : weighing the factors affecting the taxation of capital income in a small open economy
McKeehan, Margaret K.
;
Zodrow, George R.
- In:
International tax and public finance
24
(
2017
)
1
,
pp. 1-35
Persistent link: https://www.econbiz.de/10011799833
Saved in:
23
Introducing an IP license box in Switzerland : quantifying the effects
Chatagny, Florian
;
Köthenbürger, Marko
;
Stimmelmayr, …
- In:
International tax and public finance
24
(
2017
)
6
,
pp. 927-961
Persistent link: https://www.econbiz.de/10011800102
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24
How do corporate tax bases change when corporate tax rates change? With implications for the tax rate elasticity of corporate tax revenues
Kawano, Laura
;
Slemrod, Joel
- In:
International tax and public finance
23
(
2016
)
3
,
pp. 401-433
Persistent link: https://www.econbiz.de/10011592876
Saved in:
25
Taxation and leverage in international banking
Gu, Grace Weishi
;
Mooij, Ruud A. de
;
Poghosyan, Tigran
- In:
International tax and public finance
22
(
2015
)
2
,
pp. 177-200
Persistent link: https://www.econbiz.de/10011303723
Saved in:
26
US Supreme Court unanimously chooses substance over form in foreign tax credit case : implications of the PPL decision for the creditability of cash-flow taxes
McLure, Charles E.
;
Mintz, Jack M.
;
Zodrow, George R.
- In:
International tax and public finance
22
(
2015
)
5
,
pp. 887-907
Persistent link: https://www.econbiz.de/10011529956
Saved in:
27
Corporate taxation and the quality of research and development
Ernst, Christof
;
Richter, Katharina
;
Riedel, Nadine
- In:
International tax and public finance
21
(
2014
)
4
,
pp. 694-719
Persistent link: https://www.econbiz.de/10011303154
Saved in:
28
Tax reforms and the capital structure of banks
Hemmelgarn, Thomas
;
Teichmann, Daniel
- In:
International tax and public finance
21
(
2014
)
4
,
pp. 645-693
Persistent link: https://www.econbiz.de/10011303155
Saved in:
29
Financial leverage and corporate taxation : evidence from German corporate tax return data
Dwenger, Nadja
;
Steiner, Viktor
- In:
International tax and public finance
21
(
2014
)
1
,
pp. 1-28
Persistent link: https://www.econbiz.de/10010343496
Saved in:
30
Trade integration and corporate income tax differentials
Exbrayat, Nelly
;
Geys, Benny
- In:
International tax and public finance
21
(
2014
)
2
,
pp. 298-323
Persistent link: https://www.econbiz.de/10010344302
Saved in:
31
Corporate tax competition between firms
Loretz, Simon
;
Moore, Padraig J.
- In:
International tax and public finance
20
(
2013
)
5
,
pp. 725-752
Persistent link: https://www.econbiz.de/10010231165
Saved in:
32
A partial race to the bottom : corporate tax developments in emerging and developing economies
Abbas, S. M. Ali
;
Klemm, Alexander
- In:
International tax and public finance
20
(
2013
)
4
,
pp. 596-617
Persistent link: https://www.econbiz.de/10009790184
Saved in:
33
Taxation and foreign direct investment (FDI): empirical evidence from a quasi-experiment in China
An, Zhiyong
- In:
International tax and public finance
19
(
2012
)
5
,
pp. 660-676
Persistent link: https://www.econbiz.de/10009687550
Saved in:
34
An applied analysis of ACE and CBIT reforms in the EU
Mooij, Ruud A. de
;
Devereux, Michael P.
- In:
International tax and public finance
18
(
2011
)
1
,
pp. 93-120
Persistent link: https://www.econbiz.de/10009247457
Saved in:
35
Corporation tax asymmetries : effective tax rates and profit shifting
Creedy, John
;
Gemmell, Norman
- In:
International tax and public finance
18
(
2011
)
4
,
pp. 422-435
Persistent link: https://www.econbiz.de/10009271652
Saved in:
36
Taxing multi-nationals under union wage bargaining
Riedel, Nadine
- In:
International tax and public finance
18
(
2011
)
4
,
pp. 399-421
Persistent link: https://www.econbiz.de/10009271654
Saved in:
37
Tax enforcement and tax havens under formula apportionment
Becker, Johannes
;
Fuest, Clemens
- In:
International tax and public finance
17
(
2010
)
3
,
pp. 217-235
Persistent link: https://www.econbiz.de/10003989848
Saved in:
38
The downside of formula apportionment : evidence on factor demand distortions
Riedel, Nadine
- In:
International tax and public finance
17
(
2010
)
3
,
pp. 236-258
Persistent link: https://www.econbiz.de/10003989849
Saved in:
39
Taxation and skills investment in frictional labor markets
Tremblay, Jean-François
- In:
International tax and public finance
17
(
2010
)
1
,
pp. 52-66
Persistent link: https://www.econbiz.de/10003992356
Saved in:
40
The role of the corporate income tax as an automatic stabilizer
Büttner, Thiess
;
Fuest, Clemens
- In:
International tax and public finance
17
(
2010
)
6
,
pp. 686-698
Persistent link: https://www.econbiz.de/10009247726
Saved in:
41
FDI determination and corporate tax competition in a volatile world
Ghinamo, Mauro
;
Panteghini, Paolo
;
Revelli, Federico
- In:
International tax and public finance
17
(
2010
)
5
,
pp. 532-555
Persistent link: https://www.econbiz.de/10009247755
Saved in:
42
Exports, foreign direct investment, and the costs of corporate taxation
Keuschnigg, Christian
- In:
International tax and public finance
15
(
2008
)
4
,
pp. 460-477
Persistent link: https://www.econbiz.de/10003729149
Saved in:
43
Corporate tax policy and incorporation in the EU
Mooij, Ruud A. de
;
Nicodème, Gaëtan
- In:
International tax and public finance
15
(
2008
)
4
,
pp. 478-498
Persistent link: https://www.econbiz.de/10003729153
Saved in:
44
Corporate tax revenues in OECD countries
Clausing, Kimberley A.
- In:
International tax and public finance
14
(
2007
)
2
,
pp. 115-133
Persistent link: https://www.econbiz.de/10003438288
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45
How would the introduction of the EU-wide formula apportionment affect the distribution and size of the corporate tax base? : an analysis based on German multinationals
Fuest, Clemens
;
Hemmelgarn, Thomas
;
Ramb, Fred
- In:
International tax and public finance
14
(
2007
)
5
,
pp. 605-626
Persistent link: https://www.econbiz.de/10003559448
Saved in:
46
Neutral taxation of shareholder income
Sørensen, Peter Birch
- In:
International tax and public finance
12
(
2005
)
6
,
pp. 777-801
Persistent link: https://www.econbiz.de/10003199061
Saved in:
47
Economic effects of the 2003 partial integration proposal in the United States
Hubbard, R. Glenn
- In:
International tax and public finance
12
(
2005
)
1
,
pp. 97-108
Persistent link: https://www.econbiz.de/10002612465
Saved in:
48
How does FDI react to corporate taxation?
Bénassy-Quéré, Agnès
;
Fontagné, Lionel
; …
- In:
International tax and public finance
12
(
2005
)
5
,
pp. 583-603
Persistent link: https://www.econbiz.de/10003119446
Saved in:
49
Dynamic effects of extending the 2001 and 2003 income tax cuts
Diamond, John W.
- In:
International tax and public finance
12
(
2005
)
2
,
pp. 165-192
Persistent link: https://www.econbiz.de/10002742309
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50
Economic effects of making the 2001 and 2003 tax cuts permanent
Gale, William G.
;
Orszag, Peter R.
- In:
International tax and public finance
12
(
2005
)
2
,
pp. 193-232
Persistent link: https://www.econbiz.de/10002742319
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