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Year of publication
Subject
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Corporate taxation 7,808 Unternehmensbesteuerung 7,727 Theorie 2,030 Theory 2,009 Deutschland 1,731 Körperschaftsteuer 1,729 Germany 1,697 Corporate income tax 1,674 USA 1,634 United States 1,620 Multinationales Unternehmen 1,260 Steuerreform 1,249 Tax reform 1,237 Transnational corporation 1,208 Steuerwirkung 1,010 Tax effects 989 EU-Staaten 719 EU countries 715 Steuervermeidung 662 Steuerwettbewerb 657 Tax avoidance 657 Tax competition 651 Steuerpolitik 638 Steuerbelastung 608 Tax policy 606 Auslandsinvestition 588 Tax burden 588 Foreign investment 587 Steuerrecht 584 Einkommensteuer 576 Steuervergünstigung 570 Tax incentive 564 Income tax 560 Welt 508 World 503 corporate taxation 467 Steuerplanung 437 Tax planning 424 Doppelbesteuerung 419 Double taxation 407
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Online availability
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Free 2,882 Undetermined 908
Type of publication
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Book / Working Paper 4,992 Article 3,201 Journal 35 Other 2
Type of publication (narrower categories)
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Article in journal 2,422 Aufsatz in Zeitschrift 2,422 Graue Literatur 1,909 Non-commercial literature 1,909 Working Paper 1,751 Arbeitspapier 1,589 Aufsatz im Buch 699 Book section 699 Hochschulschrift 449 Thesis 349 Collection of articles of several authors 296 Sammelwerk 296 Konferenzschrift 180 Amtsdruckschrift 165 Government document 165 Conference proceedings 119 Bibliografie enthalten 101 Bibliography included 101 Lehrbuch 99 Textbook 90 Aufsatzsammlung 60 Handbook 48 Handbuch 48 Collection of articles written by one author 37 Sammlung 37 Conference paper 35 Gesetz 35 Konferenzbeitrag 35 Law 35 Advisory report 31 Gutachten 31 Mehrbändiges Werk 31 Multi-volume publication 31 Festschrift 22 Kommentar 20 Guidebook 18 Ratgeber 18 Article 17 Commentary 16 Elektronischer Datenträger 13
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Language
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English 5,859 German 1,902 Undetermined 219 French 83 Italian 41 Polish 32 Swedish 32 Russian 30 Spanish 28 Dutch 9 Finnish 6 Serbian 5 Danish 4 Norwegian 4 Portuguese 3 Czech 2 Croatian 2 Hungarian 2 Ukrainian 2 Valencian 1 Modern Greek (1453-) 1 Romanian 1
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Author
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Spengel, Christoph 154 Fuest, Clemens 137 Becker, Johannes 111 Devereux, Michael P. 93 Riedel, Nadine 85 Schjelderup, Guttorm 74 Overesch, Michael 64 Wamser, Georg 61 Panteghini, Paolo 60 Haufler, Andreas 56 Schreiber, Ulrich 56 Mooij, Ruud A. de 55 Loretz, Simon 53 Auerbach, Alan J. 50 Egger, Peter 50 Schindler, Dirk 46 Weichenrieder, Alfons J. 46 Nicodème, Gaëtan 45 Winner, Hannes 45 Jacobs, Otto H. 43 Slemrod, Joel 43 Keuschnigg, Christian 42 Sureth, Caren 41 Mintz, Jack M. 39 Gordon, Roger H. 38 Herzig, Norbert 36 Huizinga, Harry 36 Stimmelmayr, Michael 35 Davies, Ronald B. 34 Ruf, Martin 34 Voget, Johannes 34 Hebous, Shafik 32 Gérard, Marcel 30 Altshuler, Rosanne 28 Heckemeyer, Jost H. 28 Keen, Michael 28 Niemann, Rainer 28 Pfaffermayr, Michael 28 Büttner, Thiess 27 Jacob, Martin 27
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Institution
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National Bureau of Economic Research 124 CESifo 50 Saïd Business School, Oxford University 44 OECD 32 Canadian Tax Foundation 30 Internationale Vereinigung für Steuerrecht 19 Zentrum für Europäische Wirtschaftsforschung 17 General Directorate Taxation and Custom Union, European Commission 16 Springer Fachmedien Wiesbaden 16 Zentrum für Europäische Wirtschaftsforschung (ZEW) 16 Institut der Wirtschaftsprüfer in Deutschland 13 International Monetary Fund (IMF) 12 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 12 Europäische Kommission 11 Fachinstitut der Steuerberater 11 NWB Verlag 10 Verlag Dr. Otto Schmidt 10 C.E.P.R. Discussion Papers 9 International Bureau of Fiscal Documentation 9 Universität Mannheim 9 Directorate-General Economic and Financial Affairs, European Commission 8 Sachverständigenrat zur Begutachtung der Gesamtwirtschaftlichen Entwicklung 8 USA / General Accounting Office 7 Verlag C.H. Beck 6 Bundesverband der Deutschen Industrie 5 USA / Congress / Senate / Committee on Small Business 5 arqus - Arbeitskreis Quantitative Steuerlehre 5 Centre Emile Bernheim, Solvay Brussels School of Economics and Management 4 Deutsche Steuerjuristische Gesellschaft 4 Fachverlag für Wirtschafts- und Steuerrecht Schäffer <Stuttgart> 4 Ifst 4 Institute for Fiscal Studies 4 Nationalekonomiska Institutionen, Uppsala Universitet 4 OECD / Directorate for Financial, Fiscal and Enterprise Affairs / Committee on Fiscal Affairs 4 Statistics Canada, Government of Canada 4 USA / Subcommittee on Select Revenue Measures 4 Universität Hamburg / Institut für Ausländisches und Internationales Finanz- und Steuerwesen 4 Verlag Dr. Kovač 4 American Enterprise Institute for Public Policy Research 3 Binder Dijker Otte & Co. <Brüssel> 3
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Published in...
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CESifo working papers 209 Working paper 138 NBER working paper series 121 Working paper / National Bureau of Economic Research, Inc. 118 CESifo Working Paper Series 114 National tax journal 81 CESifo Working Paper 79 International tax and public finance 71 Journal of public economics 71 ZEW discussion papers 71 NBER Working Paper 68 Der Betrieb 67 Betriebs-Berater : BB 66 Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre 54 CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute 50 Discussion paper 46 Working Papers / Saïd Business School, Oxford University 44 ZEW Discussion Papers 43 FinanzArchiv : public finance analysis 42 Discussion paper / Centre for Economic Policy Research 37 Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 36 WPg : Kompetenz schafft Vertrauen 34 Steuer und Wirtschaft : StuW ; Zeitschrift für die gesamten Steuerwissenschaften 32 IMF working papers 31 Steuer, Wirtschaft und Recht : SWR 31 The accounting review : a publication of the American Accounting Association 30 WU international taxation research paper series : research papers 28 Fiscal studies : the journal of the Institute for Fiscal Studies 27 Europäische Hochschulschriften / 5 26 IMF working paper 26 Steuern und Bilanzen : STuB ; Zeitschrift für das Steuerrecht und die Rechnungslegung der Unternehmen 24 The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association 23 Betriebswirtschaftliche Forschung und Praxis : BFuP 22 Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung : ZfbF 22 Journal of business economics : JBE 21 Schriftenreihe Betriebswirtschaftliche Steuerlehre in Forschung und Praxis 21 Derivatives & financial instruments 20 Finanz-Betrieb : FB ; Zeitschrift für Unternehmensfinanzierung und Finanzmanagement 20 IMF Working Paper 20 Journal of international accounting auditing & taxation 20
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Source
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ECONIS (ZBW) 7,706 RePEc 335 EconStor 184 ArchiDok 3 BASE 2
Showing 1 - 50 of 8,230
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The effects of corporate taxes on small firms
Harju, Jarkko; Koivisto, Aliisa; Matikka, Tuomas - 2022
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Global profit shifting of multinational companies : evidence from CbCR micro data
Fuest, Clemens; Greil, Stefan; Hugger, Felix Sebastian; … - 2022
This paper uses micro data from country-by-country reporting of more than 3600 large multinational companies operating in 238 jurisdictions to analyze global profit shifting to avoid taxes. These companies report 7% of their global profits in jurisdictions with effective average tax rates below...
Persistent link: https://ebtypo.dmz1.zbw/10013202392
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Business investment, the user cost of capital and firm heterogeneity
Paulus, Alari - 2022
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Downward revision of investment decisions after corporate tax hikes
Link, Sebastian; Menkhoff, Manuel; Peichl, Andreas; … - 2022
This paper estimates the causal effect of corporate tax hikes on firm investment based on more than 1,400 local tax changes. By observing planned and realized investment volumes in a representative sample of German manufacturing firms, we can study how tax hikes induce firms to revise their...
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How large is the corporate tax base erosion and profit shifting? : a general equilibrium approach
Álvarez-Martínez, María T.; Barrios Cobos, Salvador; … - In: Economic systems research 34 (2022) 2, pp. 167-198
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Corporate taxation and firm-level investment in South Africa
Maboshe, Mashekwa - 2021
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An evaluation of the effects of the European commission's proposals for the common consolidated corporate tax base
Cobham, Alex; Janský, Petr; Jones, Chris; Temouri, Yama - 2021
This paper evaluates the Common Consolidated Corporate Tax Base (CCCTB) recently proposed by the European Commission. We find that if the CCCTB is introduced as it is currently proposed (including loss consolidation), then it is likely to impose large tax revenue costs of about one fifth of the...
Persistent link: https://ebtypo.dmz1.zbw/10012509213
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Profit shifting of multinational corporations worldwide
Garcia-Bernardo, Javier; Janský, Petr - 2021
We exploit the new multinational corporations' country-by-country reporting datawith unparalleled country coverage to study profit shifting to tax havens. We showthat a logarithmic function is preferable to linear and quadratic ones for modelling the extremely non-linear relationship between...
Persistent link: https://ebtypo.dmz1.zbw/10012542275
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Transparency and harmonization in international corporate taxation : empirical and analytical evidence on the effects of country-by-country reporting and of a common corporate tax...
Dutt, Verena K. - 2021
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Attracting profit shifting or fostering innovation? : on patent boxes and R&D subsidies
Haufler, Andreas; Schindler, Dirk - 2021
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C and S corporation banks : did Trump's tax reform lead to differential effects?
Thi, Hoang Ha Nguyen; Weichenrieder, Alfons J. - 2021
The US Tax Cuts and Jobs Act (TCJA) led to a drastic reduction in the corporate tax and improved the treatment of C corporations compared to S corporations. We study the differential effect of the TCJA on these types of corporations using key economic variables of US banks, such as the number of...
Persistent link: https://ebtypo.dmz1.zbw/10012697714
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Profit taxation, R&D spending, and innovation
Lichter, Andreas; Löffler, Max; Isphording, Ingo Eduard; … - 2021
We study how profit taxation affects plants' R&D spending and innovation activities. Relying on geocoded survey panel data which approximately covers the universe of R&D-active plants in Germany, we exploit around 7,300 changes in the municipal business tax rate over the period 1987-2013 for...
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Profit shifting of multinational corporations in the European Union: evidence and policy reforms
Janský, Petr - 2021
Profit shifting of multinational corporations (MNCs) negatively affects citizens, governments as well as other companies in the European Union. This consensus seems to be emerging in spite of the fact that the phenomenon of profit shifting is unobservable directly and therefore only indirect and...
Persistent link: https://ebtypo.dmz1.zbw/10012697533
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Profit taxation, R&D spending, and innovation
Lichter, Andreas; Löffler, Max; Isphording, Ingo Eduard; … - 2021
We study how profit taxation affects plants' R&D spending and innovation activities. Relying on geocoded survey panel data which approximately covers the universe of R&D-active plants in Germany, we exploit around 7,300 changes in the municipal business tax rate over the period 1987-2013 for...
Persistent link: https://ebtypo.dmz1.zbw/10012659100
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Real effects of an international tax reform for MNEs
Ortmann, Regina; Simons, Dirk; Voeller, Dennis - 2021
With multinational enterprises (MNEs) centralizing production facilities, market countries claim not to receive their fair share of taxes. A reform of international business taxation that includes new profit allocation rules as well as the introduction of minimum taxation is being considered as...
Persistent link: https://ebtypo.dmz1.zbw/10012605789
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Tax losses and ex-ante offshore transfer of intellectual property
Sharma, Rishi R.; Slemrod, Joel; Stimmelmayr, Michael - 2021
We develop a positive model of multinational firm behavior and analyze a firm’s incentive to transfer an intellectual property (IP) right of uncertain value offshore ex ante, i.e. before its success or failure is realized. With an asymmetric treatment of losses in the home country, the...
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Second-best source-based taxation of multinational firms
Becker, Johannes - 2021
I consider a continuum of multinational enterprises (MNEs), which differ in profitability. MNEs employ capital, shift profit to tax havens and may relocate their production facilities to other countries. Source countries provide public inputs and levy taxes. I derive optimal policy choices for...
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An evaluation of the effects of the European Commission's proposals for the Common Consolidated Corporate Tax Base
Cobham, Alex; Janský, Petr; Jones, Chris; Temouri, Yama - In: Transnational corporations : investment and development 28 (2021) 1, pp. 29-50
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Profit taxation and bank risk taking
Kogler, Michael - 2021
How can tax policy improve financial stability? Recent studies suggest large stability gains from eliminating the debt bias in corporate taxation. It is well known that this reform reduces bank leverage. This paper analyzes a novel, complementary channel: risk taking. We model banks' portfolio...
Persistent link: https://ebtypo.dmz1.zbw/10012417442
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Corporate profit shifting and the role of tax havens : evidence from German country-by-country reporting data
Fuest, Clemens; Hugger, Felix; Neumeier, Florian - 2021
This paper is the first to use information from individual country-by-country (CbC) re-ports to assess the extent of profit shifting by multinational enterprises. Unlike other data often used to evaluate the extent of profit shifting and tax avoidance, CbC reports pro-vide a complete coverage of...
Persistent link: https://ebtypo.dmz1.zbw/10012417748
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Does intangible asset intensity increase profit-shifting opportunities of multinationals?
Crotti, Roberto - 2021
This paper studies how intangible asset intensity affects multinationals' profitshifting behavior. Intangible assets reduce the cost of booking profits in low-tax jurisdictions, independently from where profits are generated. Consequently they can be instrumental to implementing tax-avoidance...
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Corporate taxation and international financial integration : U.S. evidence from a consolidated perspective
Bénétrix, Agustín; Pacheco, André Sanchez - 2021
Persistent link: https://ebtypo.dmz1.zbw/10012880261
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Tax rates and tax revenues in the context of tax competitiveness
Helcmanovská, Martina; Andrejovská, Alena - In: Journal of risk and financial management : JRFM 14 (2021) 7, pp. 1-13
The diverse tax burdens and economic situations of EU member states are causing investors to relocate their investments to countries that offer better tax conditions and a better economic environment. The total amount of corporate tax revenue is therefore influenced by tax, macroeconomic and...
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The effects of corporate taxes on small firms
Harju, Jarkko; Koivisto, Aliisa; Matikka, Tuomas - 2020
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The relation between tax complexity and foreign direct investment : evidence across countries
Hoppe, Thomas; Schanz, Deborah; Sturm, Susann; Sureth, Caren - 2020
This paper analyzes the association between tax complexity and foreign direct investments (FDI) based on the newly developed Tax Complexity Index (TCI) and its components. For a sample of 15,607 new foreign subsidiaries, we find no association between total tax complexity, as proxied by the TCI,...
Persistent link: https://ebtypo.dmz1.zbw/10012151146
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The relation between tax complexity and foreign direct investments : evidence across countries
Hoppe, Thomas; Schanz, Deborah; Sturm, Susann; Sureth, Caren - 2020
Persistent link: https://ebtypo.dmz1.zbw/10012216188
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Tec(h)tonic shifts : taxing the “digital economy”
Aslam, Aqib; Shah, Alpa - 2020
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An economic assessment of the evolution of the corporate tax system in Italy
Zangari, Ernesto - 2020
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New Zealand's tax reforms and "tax sheltering" behaviour
Gemmell, Norman - 2020
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The global minimum tax
Johannesen, Niels - 2022
This paper studies how the global minimum tax shapes national tax policies and welfare in a formal model of international tax competition with heterogeneous countries. The net welfare effect is generally ambiguous from the perspective of non-havens. On the one hand, the global minimum tax raises...
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Pareto-improving minimum corporate taxation
Hebous, Shafik; Keen, Michael - 2022
The recent international agreement on a minimum effective corporate tax rate marks a profound change in global tax arrangements. The appropriate level of that minimum, however, has been, and remains, extremely contentious. This paper explores the strategic responses to a minimum tax, which the...
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Assessing the influence of different interest groups on international tax policy : evidence from the BEPS project
Elschner, Christina; Hardeck, Inga - In: Contemporary accounting research : the journal of the … 39 (2022) 1, pp. 304-338
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The compliance dilemma of theglobal minimum tax
Hindriks, Jean; Nishimura, Yukihiro - 2022
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The long-run effects of corporate tax reforms
Baley, Isaac; Blanco, Andres - 2022
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The long-run effects of corporate tax reforms
Baley, Isaac; Blanco, Andres - 2022
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The quality effect of auditing on tax compliance : evidence from Tunisian context
Soltani, Lynda - In: International journal of economics and financial issues … 12 (2022) 1, pp. 24-27
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Corporate profit tax and strategic corporate social responsibility under foreign acquisition
Xu, Lili; Lee, Sang-Ho - In: The B.E. journal of theoretical economics 22 (2022) 1, pp. 123-151
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Financing corporate tax cuts with shareholder taxes
Anagnostopoulos, Alexis; Atesagaoglu, Orhan Erem; … - In: Quantitative economics : QE ; journal of the … 13 (2022) 1, pp. 315-354
We study the aggregate and distributional consequences of replacing corporate profit taxes with shareholder taxes, namely taxes on dividends and capital gains, in a setting with incomplete markets and heterogeneity at both the household and the firm level. The reform yields distributional gains...
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Policy change in times of politicization : the case of corporate taxation in the European Union
Roland, Aanor; Römgens, Indra - In: Journal of common market studies : JCMS 60 (2022) 2, pp. 355-373
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Corporate taxation and firm-specific determinants of capital structure : evidence from the UK and US multinational firms
Ali, Sarmad; Rangone, Adalberto; Farooq, Muhammad - In: Journal of risk and financial management : JRFM 15 (2022) 2, pp. 1-17
This paper aims to examine whether effective tax rate and firm-specific factors (such as firm size, growth opportunities, tangibility, risk, profitability, non-debt tax shields and liquidity) impact the capital structure of multinational firms in the energy sector. We employ regression models...
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Tax induced transfer pricing under universal adoption of the destination-based cash-flow tax
Gresik, Thomas A.; Schjelderup, Guttorm - 2022
Persistent link: https://ebtypo.dmz1.zbw/10013190823
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Corporate taxes and high-quality entrepreneurship
Venâncio, Ana; Barros, Victor; Raposo, Clara - In: Small business economics : an international journal 58 (2022) 1, pp. 353-382
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Profit-shifting behaviour of emerging multinationals from India
Das, Khanindra Ch. - 2022
This paper examines the profit-shifting behaviour of emerging multinational firms from India. It is found that the before-tax profitability of subsidiaries differs according to whether they were established directly or via an Offshore Financial Centre (OFC). The impact of the corporate tax rate...
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The global minimum tax
Johannesen, Niels - 2022
Persistent link: https://ebtypo.dmz1.zbw/10012939803
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Profit shifting by multinational corporations : evidence from transaction-level data in Nigeria
Gabanatlhong, Bathusi; Garcia-Bernardo, Javier; Iyika, … - 2022
Research on profit shifting by multinational corporations in developing countries is limited due to a lack of data. In this paper we use, for the first time, novel administrative data on the transactions of multinational corporations operating in Nigeria vis-à-vis related parties in other...
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The indirect costs of corporate tax avoidance exacerbate cross-country inequality
Garcia-Bernardo, Javier; Haberly, Daniel; Janský, Petr; … - 2022
Corporate tax avoidance hampers domestic revenue mobilization and, with it, the development of lower- and middle-income countries. While a wide range of studies has shed light on the magnitude of profit shifting by multinational corporations, the indirect costs of this behaviour is...
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Profit shifting by multinational corporations in Kenya : the role of internal debt
Misati, Roseline Nyakerario; Ngoka, Kethi; Kamau, Anne; … - 2022
Illicit financial flows directly impact a country's ability to raise, retain, and mobilize its own resources to finance sustainable development. Against a backdrop of a weak public financial position attributed to capital flight, tax avoidance, and dependence on corporate income taxes,...
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Sovereign spreads and corporate taxation
Pallan, Hayley - 2022
Do sovereign bond investors care about taxation in the countries where they invest? In this paper, I examine the response of sovereign spreads to changes in tax revenues, bases and rates. In simple OLS regressions there is a negligible relationship between sovereign spreads and taxation....
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Capital structure and taxation of companies operating within national and multinational corporate groups : evidence from the Visegrad Group of countries
Kluzek, Marta; Schmidt-Jessa, Katarzyna - In: Journal of business economics and management 23 (2022) 2, pp. 451-481
The aim of this study is to review the level of debt and the impact of taxation on the capital structure of companies operating within national and multinational corporate groups in the countries of the Visegrad Group. In the research, financial data was used from 2012-2018 regarding entities...
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The evolution of owner-entrepreneurs' taxation : five tax regimes over a 160-year period
Elert, Niklas; Johansson, Dan; Stenkula, Mikael; … - 2022
The institutional literature suggests that long-term tax incentives are crucial for entrepreneurs, but studies on this topic are hampered by theoretical and empirical problems related to how to define and measure entrepreneurial income. We resolve these problems by drawing on a theoretical...
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