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Corporate tax increases and shareholder-level capital income tax neutrality in Japan : an analysis of fundamental reforms using effective tax rates
Uemura, Toshiyuki
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2023
Persistent link: https://www.econbiz.de/10014414384
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2
Changes in effective tax rates due to fundamental corporate tax reforms : analysis of financing neutrality using a forward-looking model
Uemura, Toshiyuki
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2023
Persistent link: https://www.econbiz.de/10014293083
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3
Evaluating Japan's corporate income tax reform using firm-specific effective tax rates
Uemura, Toshiyuki
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2021
Persistent link: https://www.econbiz.de/10012616114
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4
Tax paying behaviour and dividend imputation : the effect of foreign and domestic ownership on average effective tax rates
Wilkinson, Brett R.
;
Cahan, Steven F.
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1998
Persistent link: https://www.econbiz.de/10000991332
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5
Definition, measurement, revenue and tax rate implications of alternative tax bases
Bascand, Geoff
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1988
Persistent link: https://www.econbiz.de/10000126437
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