Search Results - subject_exact:"Corporate income tax"

Detecting profit shifting in administrative data : a South African perspective

Abagna, Matthew Amalitinga; Davies, Ronald B.; … - 2026

This paper develops a data-driven methodology for detecting potential profit shifting by multinational enterprises in South Africa. Drawing on detailed administrative tax and customs data, we construct a series of red-flag indicators based on firm-level profitability, intra-group transactions,...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015637785

Corporate tax incidence and tax avoidance : evidence from the German business tax reform 2008

Eichfelder, Sebastian; Nguyen, Hang T. T. - 2026

This study examines the interplay between corporate tax avoidance and the incidence of the corporate income tax falling on wages and employment. Using the German Business Tax Reform 2008 (GBTR 2008) as a natural experiment, we investigate how a large tax cut of about nine percentage points...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015638611

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Corporate tax incidence and tax avoidance : evidence from the German Business Tax Reform 2008

Eichfelder, Sebastian; Nguyen, Hang T. T. - 2025

Book / Working Paper

Declining effective tax rates of multinationals : the hidden role of tax base reforms

Ducept, Jules; Godar, Sarah - 2025

This paper documents the rise of corporate tax-base narrowing measures in the EU using a novel dataset covering both tax rate and tax base reforms implemented between 2014 and 2022. Our findings indicate a shift away from the ’cut rate – broaden base’ approach, as governments increasingly...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015419978

Financial policies and corporate income tax administration in Nigeria

Omodero, Cordelia Onyinyechi; Yado, Joy Limaro - 2025

Corporate taxation assumes a pivotal role in all economies, as it constitutes a substantial source of revenue for governmental agencies tasked with fulfilling social obligations. Nonetheless, modifications in financial policies and the unpredictability of macroeconomic factors result in a...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015436970

Tax expenditures in the EU : recent trends and new policy challenges

Turrini, Alessandro; Guigue, Julien; Kiss, Áron; … - 2025

Tax expenditures are tax relief measures targeted at some socially desirable activities or specific groups of taxpayers. This paper reviews issues related to tax expenditures in the EU and presents some stylised facts related to tax expenditures in personal income taxation (PIT), value-added...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015438580

Systematic review of evidence on the impact of tax incentives in Latin American and Caribbean countries

Jenkins, Glenn P.; Othman, Abdallah; Armendariz, Edna; … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015405001

Taxing corporate or shareholder income

Berg, Kristoffer - 2025

As corporate income tax rates have fallen across the world, other capital taxes become more important. This paper studies the choice between income taxation at the corporate and shareholder level. I develop a sufficient-statistics framework to determine optimal tax reforms. The main result is...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015459670

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Taxing Corporate or Shareholder Income

Berg, Kristoffer - 2025

Book / Working Paper

The effects of financial frictions on optimal corporate income and consumption taxation in an R&D-driven growth model

Tabata, Ken - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015556536

Tax-motivated firm splitting

Massenz, Gabriella - 2025

How do corporate tax systems shape the boundaries of the firm? This paper shows that nonlinear corporate income taxation can distort firms' organizational structures by inducing tax-motivated firm splitting. I use administrative data on corporations and their owners and exploit two reforms that...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015484242

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Tax-motivated firm splitting

Massenz, Gabriella - 2025

Book / Working Paper

Local peer effects and corporate investment

Bao, Yangming; Götz, Martin - 2025

We examine peer effects in corporate finance by assessing how a firm's investment influences its neighboring peer firms' investment. To uncover the exogenous com- ponent of investment, we exploit time variation in the increases in state corporate income taxes across the United States and utilize...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015559549

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Local peer effects and corporate investment

Bao, Yangming; Götz, Martin - 2018

Book / Working Paper

Revenue losses from corporate tax avoidance : estimations from the UNUWIDER Government Revenue Dataset

Chiari, Alessandro - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014532428

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Revenue losses from corporate tax avoidance: Estimations from the UNU-WIDER Government Revenue Dataset

Chiari, Alessandro - 2022

Book / Working Paper

Revenue losses from corporate tax avoidance : estimations from the UNU-WIDER Government Revenue Dataset

Chiari, Alessandro - 2022

Book / Working Paper

Corporate taxation in Senegal : reform and tax avoidance

Bertinelli, Luisito; Bourgain, Arnaud; Dieng, Seydi Ababacar - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015156732

The effect of direct and indirect taxes on economic growth in developed countries

Shaqiri, Valentina; Elshani, Alban; Ahmeti, Skender - 2024

This paper examines how the economic growth in advanced countries is affected by various types of tax revenue. Ten developed countries were chosen based on the Human Development Index, and data from 1995 to 2020 were examined using the feasible generalized least squares method. A total of 260...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015047686

Distortions for nothing : optimal taxation of (un)distributed profits*

Lehmann, Etienne; Zanoutene, Eddy - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015619031

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Distortions for nothing : optimal taxation of (un)distributed profits

Lehmann, Etienne; Zanoutene, Eddy - 2026

Book / Working Paper

The productivity paradox of corporate taxation : a nonlinear tale of growth and constraints

Nguyen, Hang T. T. - 2026

This paper investigates the relationship between corporate income tax rates (CITR) and firm-level productivity growth using AMADEUS data of 304,410 observations from 79,842 European firms from 2006 to 2019. The results imply a robust non-linear relationship: higher CITRs are positively...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015638603

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The productivity paradox of corporate taxation : a nonlinear tale of growth and constraints

Nguyen, Hang T. T. - 2026

Book / Working Paper

Tax-motivated transfer pricing and country-by-country reporting : evidence from Japanese customs data

Hasegawa, Makoto; Suzuki, Takafumi; Kawakubo, Takafumi; … - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015591415

Transfer price documentation rules and multinational firm behavior : evidence from France

Laudage, Sabine; Riedel, Nadine; Schmidt, Katharina; … - 2026

In recent years, a growing number of countries have enacted tax rules that require multinational enterprises (MNEs) to document their intra-firm trade prices and show that they are set as in third-party trade. The objective of these rules is to limit opportunities for strategic trade mis-pricing...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015607696

Influence of company's tax exposure as capital structure decision on financial performance of state-owned sugar manufacturing corporation projects in Western Kenya

Kawour, Mathew Elijah; Rambo, Charles Mallans; Odundo, … - 2026

This study examined how a company's tax exposure, conceptualized as a capital structure decision factor, influences the financial performance of state-owned sugar manufacturing corporations in Western Kenya. Grounded in Modigliani and Miller's capital structure model and drawing on trade-off,...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015626433

Unitary taxation and formulary apportionment : estimation of global revenue implications and review of wider consequence

Loretz, Simon - 2026

This project reviews the revenue implications of the introduction of a global implementation of unitary taxation and formula apportionment. The combination of a various sources of firm-level data allows to learn more about the channels and the extent of the reallocation of tax revenues. The...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015640627

The bank leverage response to tax shield changes

Ward, Felix; Vries, Casper G. de - 2026

Does the preferential tax treatment of debt over equity cause banks to increase their leverage? We construct a novel dataset tracing the evolution of the debt tax shield for banks in advanced economies from 1870 to 2020. Exploiting variation from nearly all changes in banking-sector tax shields...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015644862

Tax policy and corporate investment : evidence from Indian firm-level panel data

Ghate, Chetan; Singh, Sukhdeep; Chakraborty, Indrani - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015647090

How costly are corporate income taxes in the short run?

Ferede, Ergete - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015653591

Expected burdens of the global minimum tax : firm evidence

Baumgart, Eike; Blaufus, Kay; Paczkowski, Katharina - 2026

We provide firm-level evidence on expected tax burdens under the OECD's Pillar Two minimum tax using hand-collected financial statement disclosures from listed multinational groups headquartered in countries where Pillar Two has already taken effect. Our setting exploits a common reporting...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015635451

Digitalization of the global economy and the OECD reform of MNE's corporate income tax : background, challenges, and issues

Brokelind, Cécile - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015484612

Bank capital and the minimum corporate tax

Chiari, Alessandro - 2026

This paper examines whether the Pillar Two Global Minimum Tax reduces bank profitability and regulatory capital, and for which banks the effects are strongest. We use a quarterly exposure-based differencein differences design around 2024Q1, where treatment intensity is defined by pre-2024...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015667752

Anticipatory effects of corporate tax shaming : evidence from the European Union

Soffe, Raphaëlle; Incerti, Trevor - 2026

Offshore wealth is estimated at 10% of global GDP. To curb tax avoidance, policymakers have adopted tax transparency reforms. We analyze anticipatory effects associated with the EU’s Directive on Public Country-by-Country Reporting, which mandates that large multinational corporations disclose...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015668603

Corporate tax spillovers in an interconnected economy : investment effects within multinationals and along global supply chains

Jacob, Martin - 2026

Corporate tax reforms generate cross-border investment spillovers through multinational subsidiary networks and along global supply chains. Within multinational firms, production linkages can lead to negative crossborder investment spillovers following tax increases. Along global supply chains,...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015644041

Earnings management in response to the introduction of additional corporate income tax

Šušak, Toni - 2026

The objective of this research was to assess the impact of the introduction of windfall taxes on accrual earnings management in the Republic of Croatia. The Croatian windfall taxation setting was unique in the European Union due to the comprehensive taxpayer approach. The research sample...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015664802

Corporate income taxation and business dynamism

2026

In recent decades, concerns have grown over the decline in business dynamism, the process by which firms enter, expand, contract, and exit markets. Part of the OECD Tax Policy Briefs series, this brief explores how corporate income tax (CIT) policies can support business dynamism, examining the...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015665158

Turnover-based corporate income taxation and corporate risk-taking

Siahaan, Fernando; Amberger, Harald; Sureth-Sloane, Caren - 2023

This study investigates the effect of a Turnover-based Corporate Income Tax (TbCIT) on corporate risk-taking. TbCIT is a simplified presumptive tax levied on a firm's turnover and commonly applied to SMEs and hard-to-tax income. Using a rich sample of Indonesian firms for the years 2009 to 2021,...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014486592

The impact of taxation structure on growth : empirical evidence from EU27 member states

Piroli, Giuseppe; Peschner, Jörg - 2023

What is the impact of taxation on growth? Is it supported by specific taxes and harmed by others? We use an error correction model to study the relationship between the tax composition and GDP growth in the EU27 Member States over the period 1995-2019. Under the constraint of revenue-neutrality,...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014303266

Spillover effects of VAT self-enforcement properties : evidence based on the replacement of business tax with VAT reform

Liu, Hang; Zhao, Yitong - 2023

In accordance with the purchasing tax-deduction method and the receipt-based value added tax (VAT) system, the same transaction can be recorded by two firms, which creates self-enforcement properties, thereby restraining tax avoidance. Using the Replacement of Business Tax with VAT reform in...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014281506

Tax equity around the world : a discussion

Brockmeyer, Anne; Phillips, David - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014374999

Advance tax payment and tax volatility

Siahaan, Fernando - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014477177

Turnover-based corporate income taxation and corporate risk-taking

Amberger, Harald; Siahaan, Fernando; Sureth-Sloane, Caren - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014477185

Tax expenditures in the EU: Recent trends and new policy challenges

Turrini, Alessandro; Guigue, Julien; Kiss, Áron; … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015444968

Declining effective tax rates of multinationals: The hidden role of tax base reforms

Ducept, Jules; Godar, Sarah - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015432267

Local peer effects and corporate investment

Bao, Yangming; Götz, Martin - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015561925

Corporate tax incidence and tax avoidance: Evidence from the German Business Tax Reform 2008

Eichfelder, Sebastian; Nguyen, Hang T. T. - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015564434

Corporate taxes and entrepreneurs' income : a credit channel

Delēs, Manthos D.; Galariotis, Emilios; Iosifidi, Maria; … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015440934

Capitalists, workers and landlords : a comprehensive analysis of corporate tax incidence

Gstrein, David; Neumeier, Florian; Peichl, Andreas; … - 2025

This paper presents novel estimates of the incidence of corporate taxes that, for the first time, account for commercial real estate. We combine unique real estate data with administrative data on wages and profits in Germany. We leverage over 17,000 local business tax changes for our empirical...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015655466

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Capitalists, workers and landlords : a comprehensive analysis of corporate tax incidence

Gstrein, David; Neumeier, Florian; Peichl, Andreas; … - 2025 - This version: August 12, 2025

Edition: This version: August 12, 2025

Book / Working Paper

The Elusive Impact of Corporate Tax Incentives

Cali, Massimiliano; Presidente, Giorgio; Scot, Thiago - 2025

Despite the large fiscal footprint of corporate tax incentives, limited causal evidence exists on their impact on economic outcomes. This paper helps fill this gap by exploiting the phasing out of a large income tax exemption scheme for export- oriented firms in Tunisia. Using data on the...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015372354

Estimating Value Added Tax (VAT) and Corporate Income Tax (CIT) Gaps in Indonesia

2025

This note presents the results of the analysis of Value Added Tax (VAT) and Corporate Income Tax (CIT) compliance and policy gap estimates in Indonesia between 2016 and 2021. The study's objective is to quantify the magnitude of the tax gaps and to identify drivers behind the low efficiency of...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015372438

Reallocating taxing rights and online trade : pillar one as a partial formula apportionment

Mukunoki, Hiroshi; Okoshi, Hirofumi; Schindler, Dirk - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015374080

The global minimum corporate tax : outcomes and options

Bradbury, David; O'Reilly, Pierce - 2025

This Perspective discusses the fiscal and economic impacts of the global minimum tax; currently being implemented by many countries around the world. The global minimum tax is expected to raise tax revenues, reduce profit-shifting, and allow jurisdictions to strike a better balance between...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015330889

Macroeconomic determinants of effective corporate tax rates : the case of the Slovak Republic

Andrejovská, Alena; Glova, Jozef - 2025

The effective corporate tax rate is a critical measure reflecting a nation's fiscal policy and its attractiveness to foreign investment. This study investigates the relationship between macroeconomic determinants and effective corporate tax rates, focusing on Slovakia's competitiveness within...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015338393

How do corporate tax hikes affect investment allocation within multinationals?

De Vito, Antonio; Jacob, Martin; Schindler, Dirk; Xu, … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015357659

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How do corporate tax hikes affect investment allocation within multinationals?

De Vito, Antonio; Jacob, Martin; Schindler, Dirk; Xu, … - 2023

Book / Working Paper

World Bank Corporate Income Tax (CIT) Incentives Database Methodology and User Manual

2025

The World Bank Investment Climate Unit, in collaboration with the Global Fiscal Policy and Sustainable Growth Unit, developed a Corporate Income Tax (CIT) Incentives Database to address data gaps and meet emerging needs for more information on the prevalence and role of incentives. The Database...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015198122

Corporate Income Tax Incentives to Promote Environmentally Sustainable Investment

2025

The paper advances a framework to take stock of CIT incentives across two interrelated policy objectives: stimulating investment in green sectors and processes; and/or encouraging divestment from dirty sectors. It distinguishes three categories of CIT incentives related to the green agenda: (i)...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015198177

Corporate tax changes and credit costs

Deli, Yota; Delēs, Manthos D.; Hasan, Iftekhar; … - 2025

We examine changes in the corporate tax rate across the U.S. and their implications on the pricing and quantity of loans. We find that the cost of credit decreases (increases) by approximately ten (nine) basis points in response to a one percentage tax cut (hike). The estimates are more...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015419331

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Corporate tax changes and credit costs

Deli, Yota; Delēs, Manthos D.; Hasan, Iftekhar; … - 2022

Book / Working Paper

Corporate Tax Changes and Credit Costs

Deli, Yota; Delēs, Manthos D.; Hasan, Iftekhar; … - 2022

Book / Working Paper