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Notching R&D investment with corporate income tax cuts in China
Chen, Zhao; Liu, Zhikuo; Suárez Serrato, Juan Carlos; … - 2018
Persistent link: https://www.econbiz.de/10011889973
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Outsourcing of accounting tasks and tax management : evidence from a corporate tax rate change
Höglund, H.; Sundvik, D. - In: Applied economics letters 23 (2016) 7/9, pp. 482-485
Persistent link: https://www.econbiz.de/10011627692
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Is the corporation tax a barrier to productivity growth?
Romero Jordán, Desiderio; Sanz Labrador, Ismael; Sanz, … - In: Small business economics : an international journal 55 (2020) 1, pp. 23-38
Persistent link: https://www.econbiz.de/10012236529
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Do SMEs face a higher tax burden? : evidence from Belgian tax return data
Buyl, Pieter; Roggeman, Annelies - In: Prague economic papers : a bimonthly journal of … 28 (2019) 6, pp. 729-747
Persistent link: https://www.econbiz.de/10012158836
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New developments in small and medium-sized enterprise income tax policy : how to address income shifting from labor to capital income tax base
Tajika, Eiji; Yashio, Hiroyuki - In: Public policy review 14 (2018) 2, pp. 301-323
Persistent link: https://www.econbiz.de/10011816136
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Is the common (consolidated) corporate tax base a suitable solution for SMEs?
Solilová, Veronika; Nerudová, Danuše - In: International journal of trade and global markets 11 (2018) 3, pp. 200-212
Persistent link: https://www.econbiz.de/10011974061
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SME taxation in Europe : an empirical study of applied corporate income taxation for SMEs compared to large enterprises ; CIP Programme 186/PP/ENT/CIP/12/F/S01C24
Spengel, Christoph, P.; Hausemer, S. Bergner; … - 2015
This report analyses tax incentives for SMEs in 20 EU countries and five non-EU countries between 2009-2013. Its findings and recommendations are based on a review of tax codes, modelling of tax burdens using two different models, a descriptive analysis of company financial ratios, and the...
Persistent link: https://www.econbiz.de/10011313225
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Taxation of small and medium-sized enterprises
Melz, Peter; Tjernberg, Mats - In: European taxation : official journal of the … 40 (2000) 10, pp. 473-478
Persistent link: https://www.econbiz.de/10001516503
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The influence of income taxes on the use of inside and outside debt by small businesses
Ayers, Benjamin C.; Cloyd, C. Bryan; Robinson, John R. C. - In: National tax journal 54 (2001) 1, pp. 27-55
Persistent link: https://www.econbiz.de/10001573744