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Tax Incentives and Investment in the Eastern Caribbean.
Sosa, Sebastián - 2006
Persistent link: https://www.econbiz.de/10012691084
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The Impact of the Tax Cuts and Jobs Act on Foreign Investment in the United States
Matheson, Thornton - 2022
investment. This paper examines the reform's impact on US inbound foreign direct investment (FDI) and investment in property … inbound FDI and PPE investment. We find that both PPE investment and FDI financed with retained earnings responded positively … macroeconomic controls renders tax rate coefficients insignificant, suggesting that the increase in PPE investment after TCJA was …
Persistent link: https://www.econbiz.de/10015060451
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Superior Hybrid Cash-Flow Tax on Corporations.
Zee, Howell H. - 2006
Persistent link: https://www.econbiz.de/10012691197
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Domestic Taxes and International Trade : Some Evidence
Syed, Murtaza H - 2006
Persistent link: https://www.econbiz.de/10012690985
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Globalization and Corporate Taxation.
Kumar, Manmohan S. - 2012
This paper analyzes the extent to which the degree of international economic integration, both financial and trade, affects corporate tax rates. It explores this issue in the context of strategic behavior by countries, taking into account other global and domestic political economy factors. Tax...
Persistent link: https://www.econbiz.de/10012690167
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Investment Incentives and Effective Tax Rates in the Philippines
Klemm, Alexander - 2008
We compare the general tax provisions and investment incentives in the Philippines to six other east-Asian economies … relatively high in the Philippines, while investment incentives are comparable to those in neighboring countries. Tax holidays … are most attractive for very profitable firms, creating redundancy, and for investment in short-lived assets. We also …
Persistent link: https://www.econbiz.de/10012677642
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Investment Incentives and Effective Tax Rates in the Philippines : A Comparison With Neighboring Countries
Klemm, Alexander - 2008
We compare the general tax provisions and investment incentives in the Philippines to six other east-Asian economies … relatively high in the Philippines, while investment incentives are comparable to those in neighboring countries. Tax holidays … are most attractive for very profitable firms, creating redundancy, and for investment in short-lived assets. We also …
Persistent link: https://www.econbiz.de/10014409054
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Zero Corporate Income Tax in Moldova : Tax Competition and Its Implications for Eastern Europe
Piatkowski, Marcin - 2008
", which could undermine public investment and social spending. The aim of this paper is to test predictions that (i) there is …
Persistent link: https://www.econbiz.de/10014409057
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Zero Corporate Income Tax in Moldova
Piatkowski, Marcin - 2008
"", which could undermine public investment and social spending. The aim of this paper is to test predictions that (i) there is …
Persistent link: https://www.econbiz.de/10012677646
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Efficient Economic Rent Taxation under a Global Minimum Corporate Tax
Hebous, Shafik - 2024
The international agreement on a corporate minimum tax is a milestone in global corporate tax arrangements. The minimum tax disturbs the equivalence between otherwise equivalent forms of efficient economic rent taxation: cash-flow tax and allowance for corporate equity. The marginal effective...
Persistent link: https://www.econbiz.de/10015058578