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Effective corporate taxation, tax incidence and tax reforms : evidence from OECD countries

Barrios Cobos, Salvador; Nicodème, Gaëtan; … - 2014 - This version: October 2014

The present study provides estimates of the Effective Marginal Tax Rates (EMTRs) for a sample of 17 OECD countries and 11 manufacturing sectors in a single framework encompassing capital, labour and energy taxes. Our cross-country/cross-sector approach allows us comparing the incentives provided...

Persistent link: https://www.econbiz.de/10010418228

Effective corporate taxation, tax incidence and tax reforms : evidence from OECD countries

Barrios Cobos, Salvador; Nicodème, Gaëtan; … - 2014

Persistent link: https://www.econbiz.de/10010383239

Effective corporate taxation, tax incidence and tax reforms : evidence from OECD countries

Barrios Cobos, Salvador; Nicodème, Gaëtan; … - 2014

Persistent link: https://www.econbiz.de/10010461786

Effective Corporate Taxation, Tax Incidence and Tax Reforms : Evidence from OECD Countries

Barrios, Salvador - 2014

Persistent link: https://www.econbiz.de/10013044657

Effects of corporate tax reforms on SMEs' investment decisions under the particular consideration of inflation

Nam, Chang-woon (contributor); Radulescu, Doina (contributor) - 2005

incentive effects of such reforms on the SMEs’ investment decisions adopting simple present value model. Ceteris paribus tax …

Persistent link: https://www.econbiz.de/10003109877

Effects of corporate tax reforms on SMEs' investment decisions under the particular consideration of inflation

Nam, Chang-woon; Radulescu, Doina - In: Small business economics : an entrepreneurship journal 29 (2007) 1/2, pp. 101-118

Persistent link: https://www.econbiz.de/10003471270

Tax reform and corporate investment : theory and evidence of a Q theoretic approach

Elston, Julie Ann - 1992

Persistent link: https://www.econbiz.de/10000915040

Do wages rise when corporate taxes fall? : evidence from Germany's tax reform 2000

Moore, Nils aus dem; Kasten, Tanja; Schmidt, Christoph M. - 2014

We contribute to the empirical literature on the effective incidence of corporate income taxation by using the German Business Tax Reform of the year 2000 (GBTR 2000) as a natural experiment. Its effect on wages in the manufacturing sector is identified by means of a difference-in-differences...

Persistent link: https://www.econbiz.de/10010487690

Investment, pass-through and exchange-rates : a cross-country comparison

Campa, José Manuel; Goldberg, Linda S. - 1995

Persistent link: https://www.econbiz.de/10000914306

Inflation and investment

Madsen, Jakob Brøchner - In: Scottish journal of political economy : the journal of … 50 (2003) 4, pp. 375-397

Persistent link: https://www.econbiz.de/10001916838