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Taxes, R&D expenditures, and open innovation : analyzing OECD countries

Balsalobre-Lorente, Daniel; Zeraibi, Ayoub; Shehzad, Khurram - In: Journal of open innovation : technology, market, and … 7 (2021) 1/36, pp. 1-12

Innovation Index. However, corporate taxes and taxes paid by the business sector harm the Innovation Index. Following the …This paper aims to measure the effect of tax contributions in promoting innovation while highlighting the role of … corporate taxes in governance quality in nations within and outside the Organization for Economic Co-operation and Development …

Persistent link: https://www.econbiz.de/10012418166

Taxing insurance companies

Holland, David W.; Normand, Denis - 2001

Persistent link: https://www.econbiz.de/10001574033

Taxing Insurance Companies

2001

This study is part of a series of Tax Policy Studies produced by the Fiscal Affairs Division of the OECD. It examines the difficult area of applying income taxation to the life and property and casualty insurance industries. Particularly in the case of life insurance, OECD countries have pursued...

Persistent link: https://www.econbiz.de/10015054691

Taxes, start-up costs, and innovative entrepreneurship

Darnihamedani, Pourya; Block, Joern Hendrich; Hessels, … - In: Small business economics : an entrepreneurship journal 51 (2018) 2, pp. 355-369

Persistent link: https://www.econbiz.de/10011983501

Optimization in R&D intensity and tax on corporate profits for supporting labor productivity of nations

Coccia, Mario - In: The journal of technology transfer 43 (2018) 3, pp. 792-814

Persistent link: https://www.econbiz.de/10011859649

Can the welfare state be enhanced with higher corporate tax in an era of trade liberalization?

Kim, Hag-soo; Lee, Sang-yeob; Lee, Changmin - In: Journal of economic research 18 (2013) 2, pp. 147-162

Persistent link: https://www.econbiz.de/10010203956

Optimal taxation and R&D policies

Akcigit, Ufuk; Hanley, Douglas; Stantcheva, Stefanie - In: Econometrica : journal of the Econometric Society, an … 90 (2022) 2, pp. 645-684

Persistent link: https://www.econbiz.de/10013190092

Tax complexity in Australia : a survey-based comparison to the OECD average

Hoppe, Thomas - 2020

This article comprehensively reviews Australia's corporate income tax complexity as faced by multinational corporations (MNCs) and compares it to the average of the remaining OECD countries. Building on unique survey data, I find that the Australian tax code is considerably more complex than the...

Persistent link: https://www.econbiz.de/10012152171

Corporate and individual taxation in the People's Republic of China

Gelatt, Timothy A.; Chang, Ta-kuang - 1987 - 2. ed

Persistent link: https://www.econbiz.de/10000728503

Steuern in Korea

1990

Persistent link: https://www.econbiz.de/10000807606

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