EconBiz - Find Economic Literature
    • Logout
    • Change account settings
  • A-Z
  • Beta
  • About EconBiz
  • News
  • Thesaurus (STW)
  • Research Skills
  • Help
  •  My account 
    • Logout
    • Change account settings
  • Login
EconBiz - Find Economic Literature
Publications Events
Search options
Advanced Search history
My EconBiz
Favorites Loans Reservations Fines
    You are here:
  • Home
  • Search: subject_exact:"Körperschaftsteuer"
Narrow search

Narrow search

Year of publication
Subject
All
Körperschaftsteuer 6,674 Corporate income tax 5,192 Unternehmensbesteuerung 2,036 Corporate taxation 2,000 Deutschland 1,398 Theorie 1,106 Theory 1,073 Einkommensteuer 930 Germany 833 USA 767 Multinationales Unternehmen 756 United States 747 Transnational corporation 701 Steuerwirkung 676 Steuerreform 672 Income tax 658 EU-Staaten 656 Tax reform 645 EU countries 635 Tax effects 596 Steuervergünstigung 477 Tax incentive 475 Doppelbesteuerung 413 Steuervermeidung 387 Tax avoidance 377 Kapitalertragsteuer 375 Steuerwettbewerb 348 Auslandsinvestition 341 Foreign investment 340 Besteuerungsverfahren 338 Taxation procedure 335 Capital income tax 334 Steuerpolitik 331 Tax competition 322 Double taxation 315 Welt 300 Steuerbelastung 297 World 291 EU-Steuerrecht 283 EU tax law 274
more ... less ...
Online availability
All
Free 1,935 Undetermined 580
Type of publication
All
Book / Working Paper 3,529 Article 3,151 Journal 51 Other 1
Type of publication (narrower categories)
All
Article in journal 1,924 Aufsatz in Zeitschrift 1,924 Graue Literatur 1,144 Non-commercial literature 1,144 Working Paper 1,074 Arbeitspapier 979 Aufsatz im Buch 342 Book section 342 Hochschulschrift 325 Thesis 208 Amtsdruckschrift 107 Government document 107 Collection of articles of several authors 83 Sammelwerk 83 Bibliografie enthalten 60 Bibliography included 60 Konferenzschrift 56 Gesetz 49 Law 49 Lehrbuch 42 Dissertation u.a. Prüfungsschriften 35 Textbook 33 Conference proceedings 32 Statistik 30 Article 26 Aufsatzsammlung 21 Statistics 19 Conference paper 16 Konferenzbeitrag 16 Handbook 15 Handbuch 15 Mehrbändiges Werk 15 Multi-volume publication 15 Kommentar 14 Collection of articles written by one author 13 No longer published / No longer aquired 13 Sammlung 13 Einführung 9 Forschungsbericht 9 Quelle 9
more ... less ...
Language
All
English 4,376 German 1,287 Undetermined 931 French 49 Spanish 41 Italian 22 Dutch 16 Hungarian 11 Finnish 7 Portuguese 6 Russian 6 Croatian 5 Polish 5 Swedish 4 Danish 3 Norwegian 3 Arabic 1 Modern Greek (1453-) 1 Estonian 1 Slovenian 1 Serbian 1 Chinese 1
more ... less ...
Author
All
Devereux, Michael P. 65 Spengel, Christoph 63 Fuest, Clemens 60 Auerbach, Alan J. 52 Gordon, Roger H. 49 Herzig, Norbert 42 Keuschnigg, Christian 38 Mooij, Ruud A. de 38 Overesch, Michael 36 Runkel, Marco 36 Haufler, Andreas 33 Wamser, Georg 33 Sørensen, Peter Birch 30 Becker, Johannes 28 Gravelle, Jane G. 27 Nicodème, Gaëtan 27 Schjelderup, Guttorm 27 Janský, Petr 26 McLure, Charles E. 26 Jacob, Martin 25 Suárez Serrato, Juan Carlos 25 Dwenger, Nadja 24 Feld, Lars P. 24 Hebous, Shafik 24 Oestreicher, Andreas 24 Keen, Michael 23 Klemm, Alexander 23 Mintz, Jack M. 23 Dötsch, Ewald 21 Kotlikoff, Laurence J. 21 Liu, Li 21 Riedel, Nadine 21 Schreiber, Ulrich 21 Finke, Katharina 20 Heckemeyer, Jost H. 20 Loretz, Simon 20 Sureth, Caren 20 Weichenrieder, Alfons J. 20 Cnossen, Sijbren 19 Huizinga, Harry 19
more ... less ...
Institution
All
National Bureau of Economic Research 94 OECD 25 Ifst 12 Europäische Kommission 9 Verlag Dr. Kovač 8 Internationale Vereinigung für Steuerrecht 7 Organisation for Economic Co-operation and Development 6 Springer Fachmedien Wiesbaden 6 Canadian Tax Foundation 5 Fachinstitut der Steuerberater 5 Institute for Fiscal Studies 5 International Monetary Fund 5 Ungarn / Pénzügyminisztérium 5 Bayern 4 Bayern / Statistisches Landesamt 4 Deloitte <Madrid> 4 Eberhard Karls Universität Tübingen 4 Europäische Kommission / Unabhängiger Sachverständigenausschuss zur Unternehmensbesteuerung 4 Institut der Wirtschaftsprüfer in Deutschland 4 International Bureau of Fiscal Documentation 4 Internationaler Währungsfonds / Fiscal Affairs Department 4 OECD / Directorate for Financial, Fiscal and Enterprise Affairs / Committee on Fiscal Affairs 4 USA / Joint Committee on Taxation 4 Bayern / Bayerisches Landesamt für Statistik und Datenverarbeitung 3 Brookings Institution 3 Bundesminister der Finanzen 3 Committee on Finance, U.S. Senate, 95. Congr., 2. sess. on H.R. 13511 3 Deutschland / Bundesministerium der Finanzen / Wissenschaftlicher Beirat 3 Deutschland / Statistisches Bundesamt 3 Deutschland <Bundesrepublik> / Statistisches Bundesamt 3 Statistik Austria 3 Universität Hamburg / Institut für Ausländisches und Internationales Finanz- und Steuerwesen 3 Zentrum für Europäische Wirtschaftsforschung 3 American Council for Capital Formation / Center for Policy Research 2 Bayern / Landesamt für Statistik und Datenverarbeitung 2 Bundesstelle für Außenhandelsinformation <Köln> 2 Chancellor of the Exchequer 2 Department of Revenue 2 Deutsches Reich / Reichsfinanzministerium 2 Deutsches Wissenschaftliches Institut der Steuerberater 2
more ... less ...
Published in...
All
National tax journal 149 CESifo working papers 124 Der Betrieb 105 Working paper 97 NBER working paper series 92 Working paper / National Bureau of Economic Research, Inc. 83 NBER Working Paper 74 Betriebs-Berater : BB 71 Journal of public economics 66 Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA) 64 International tax and public finance 63 European taxation : official journal of the Confédération Fiscale Européenne 58 Steuer und Wirtschaft : StuW ; Zeitschrift für die gesamten Steuerwissenschaften 56 The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association 55 CESifo Working Paper 48 Intertax : international tax review 43 Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre 38 ZEW discussion papers 38 CESifo Working Paper Series 36 FinanzArchiv : public finance analysis 34 IMF working papers 34 Europäische Hochschulschriften / 5 33 Journal of state taxation 33 Tax law review 29 Public finance review : PFR 27 WPg : Kompetenz schafft Vertrauen 27 CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute 25 Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 25 Les conséquenses des déficits subis dans un pays pour une entreprise ou des entreprises associées ayant des activités internationales sur l'imposition des bénéfices dans d'autre pays : [Congrès International de Droit Financier et Fiscal, Copenhague, 1979] 23 SpringerLink / Bücher 23 Finanz-Rundschau : FR ; deutsches Steuerblatt 22 La détermination du bénéfice imposable des socieétés de capitaux : [31. Congrès International de Droit Financier et Fiscal, Vienne, 1977] 22 Recht der internationalen Wirtschaft : RIW ; Betriebs-Berater international 22 Advances in taxation 21 Les mesures unilatérales d'éviter la double imposition : [35. Congrès International de Droit Financier et Fiscal, Berlin, 1981] 21 Public finance 21 The accounting review : a publication of the American Accounting Association 21 Hefte zur internationalen Besteuerung 20 IMF working paper 19 Steuer, Wirtschaft und Recht : SWR 19
more ... less ...
Source
All
ECONIS (ZBW) 6,460 EconStor 125 USB Cologne (EcoSocSci) 112 ArchiDok 18 RePEc 16 OLC EcoSci 1
Showing 1 - 50 of 6,732
Cover Image
The race between tax enforcement and tax planning : evidence from a natural experiment in Chile
Bustos, Sebastian; Pomeranz, Dina; Suárez Serrato, … - 2023
Persistent link: https://ebtypo.dmz1.zbw/10014336330
Saved in:
Cover Image
The tax-elasticity of tangible fixed assets : evidence from novel corporate tax data
Auliffe, Sean Mc; Thunecke, Georg; Wamser, Georg - 2023
This paper develops a new approach to calculate country-industry-year-specific forward-looking effective tax rates (FLETRs) based on a panel of 19 industries, 221 countries, and the years 2001 to 2020. Besides statutory corporate tax rate and tax base determinants, the FLETRs account for typical...
Persistent link: https://ebtypo.dmz1.zbw/10014336406
Saved in:
Cover Image
CORTAX 2019 updated calibration and baseline results
Bratta, Barbara; Pycroft, Jonathan; Stoehlker, Daniel - 2023
CORTAX is a macroeconomic model that focuses on corporate taxation and is used extensively for European Commission policy assessments. As a macroeconomic model, it simulates variables such as GDP, investment and employment, while being especially notable for its focus on corporate income...
Persistent link: https://ebtypo.dmz1.zbw/10014336526
Saved in:
Cover Image
Profit shifting of multinational enterprises : evidence from the Nordics
Viertola, Marika - 2023
Persistent link: https://ebtypo.dmz1.zbw/10014285483
Saved in:
Cover Image
The race between tax enforcement and tax planning : evidence from a natural experiment in Chile
Bustos, Sebastian; Pomeranz, Dina; Suárez Serrato, … - 2023
Profit shifting by multinational corporations is thought to reduce tax revenue around the world. While transfer pricing regulations are meant to curtail profit shifting, there have been rising concerns that a sophisticated tax advisory industry can limit their effectiveness. This paper provides...
Persistent link: https://ebtypo.dmz1.zbw/10014285544
Saved in:
Cover Image
Fiscal consequences of corporate tax avoidance
Bilicka, Katarzyna; Dubinina, Evgeniya; Janský, Petr - 2023
We study the consequences of multinational tax avoidance on the structure of government tax revenues. To motivate our analysis, we show that countries with high revenue losses due to profit shifting have lower corporate tax revenues and rates and higher indirect tax revenues and rates. To...
Persistent link: https://ebtypo.dmz1.zbw/10014286831
Saved in:
Cover Image
Taxes, profit shifting, and the real activities of MNEs : evidence from corporate tax notches
Hansen, Jaqueline; Merlo, Valeria; Wamser, Georg - 2023
We exploit exogenous variation in tax notches created by controlled foreign corporation (CFC) rules to better understand the profit-shifting behavior of multinational enterprises (MNEs) and its consequences for real activity. Using new data on CFC rules and information on direct parent-affiliate...
Persistent link: https://ebtypo.dmz1.zbw/10014322011
Saved in:
Cover Image
Did Uganda's corporate tax incentives benefit the Ugandan economy or only the firms?
Musoke, Nicholas; Palanská, Tereza; Schimanski, Caroline - 2023
Uganda has one of the lowest corporate income tax collection rates in sub-Saharan Africa, while offering generous corporate tax incentives. It is unclear whether tax incentives achieve their objectives without primarily benefiting firms, potentially undermining domestic revenue mobilization and...
Preview
Preview
Persistent link: https://ebtypo.dmz1.zbw/10014422415
Saved in:
Cover Image
Corporate income tax competition and efficient tax base equalization
Matsumoto, Mutsumi; Ogawa, Hikaru - In: Economics of governance 24 (2023) 1, pp. 109-118
Persistent link: https://ebtypo.dmz1.zbw/10014330198
Saved in:
Cover Image
How do corporate tax hikes affect investment allocation within multinationals?
De Vito, Antonio; Jacob, Martin; Schindler, Dirk; Xu, … - 2023
This paper studies how corporate tax hikes transmit across countries through multinationals' internal networks of subsidiaries. We build a parsimonious multicountry model to underscore two opposing spillover effects: While tax competition between countries generates positive investment...
Persistent link: https://ebtypo.dmz1.zbw/10013540885
Saved in:
Cover Image
Effects of corporate transparency on tax avoidance : evidence from Country-by-Country Reporting
Tuinsma, Tijmen; De Witte, Kristof; Janský, Petr; … - 2023
Private Country-by-Country Reporting (CbCR) is a measure against tax avoidance by large multinationals, implemented throughout the EU in 2016. Multinational companies with an annual revenue over € 750 million have been required to report their global activities on a country-by-country basis to...
Persistent link: https://ebtypo.dmz1.zbw/10013555603
Saved in:
Cover Image
Corporate taxes, productivity, and business dynamism
Colciago, Andrea; Lewis, Vivien; Matyska, Branka - 2023
We identify the effects of corporate income tax shocks on key US macroeconomic aggregates. In response to a corporate income tax cut, we find that: (i) labor productivity increases; (ii) entry increases with delay; (iii) exit increases; (iv) total labor increases by more than production labor....
Preview
Preview
Persistent link: https://ebtypo.dmz1.zbw/10014320776
Saved in:
Cover Image
The economics of the global minimum tax
Schjelderup, Guttorm; Stähler, Frank - 2023
Persistent link: https://ebtypo.dmz1.zbw/10014289157
Saved in:
Cover Image
Global minimum corporate income tax rate : challenges and prospects for Uganda
Lakuma, Corti Eliab Paul; Kahunde, Rehema - 2023
This paper simulates the impact of the global minimum corporate tax rate (GMCTR) in Uganda by estimating the difference between the mechanical and the behavioural changes in tax revenue. Overall, implementation of GMCTR will increase tax revenue, and the revenue increase is inversely...
Preview
Preview
Persistent link: https://ebtypo.dmz1.zbw/10014427589
Saved in:
Cover Image
The economics of the global minimum tax
Schjelderup, Guttorm; Stähler, Frank - 2023
This paper shows that the OECD inclusive framework of Pillar Two fails to implement the claimed 15% minimum corporate tax for all subsidiaries of multinational corporations that are not shell companies. The reason is that the Substance-based Income Exclusion of Pillar Two allows to tax-deduct...
Persistent link: https://ebtypo.dmz1.zbw/10014233974
Saved in:
Cover Image
The cost of business subsidies in Canada
Hill, Tegan; Emes, Joel - 2023
Preview
Preview
Persistent link: https://ebtypo.dmz1.zbw/10014239826
Saved in:
Cover Image
Losses never sleep : the effect of tax loss offset on stock market returns during economic crises
Koch, Reinald; Holtmann, Svea; Giese, Henning - In: Journal of business economics : JBE 93 (2023) 1/2, pp. 59-109
Persistent link: https://ebtypo.dmz1.zbw/10014227720
Saved in:
Cover Image
The importance of escape clauses : firm response to thin capitalization rules
Andresen, Martin Eckhoff; Thorvaldsen, Lars - 2023
Escape clauses, where small firms are exempt from particular tax rules, is a crucial feature of a number of corporate tax schemes, but creates incentives to avoid taxation by manipulating the measures that determine inclusion. We evaluate the impact of thin capitalization rules, which commonly...
Persistent link: https://ebtypo.dmz1.zbw/10014228279
Saved in:
Cover Image
Do Corporate Taxes Impede Merger and Acquisition Activity? Evidence from Private Corporations
Henry, Erin; Luchs-Nunez, Jennifer; Utke, Steven - 2023
We study the effect of corporate taxes on mergers using tax stimulus acts that reduce corporate taxes for S corporations. S corporations generally face corporate tax on gains arising from the sale of the S corporation, or of its assets, if it was previously a C corporation. We fail to find...
Persistent link: https://ebtypo.dmz1.zbw/10014265342
Saved in:
Cover Image
Fiscal consequences of corporate tax avoidance
Bilicka, Katarzyna; Dubinina, Evgeniya; Janský, Petr - 2023
We study the consequences of multinational tax avoidance on the structure of government tax revenues. To motivate our analysis, we show that countries with high revenue losses due to profit shifting have lower corporate tax revenues and rates and higher indirect tax revenues and rates. To...
Persistent link: https://ebtypo.dmz1.zbw/10014267195
Saved in:
Cover Image
The impact of institutional cross-ownership on corporate tax avoidance : evidence from Chinese listed firms
Xiao, He; Xi, Jianqun - In: Australian accounting review : AAR 33 (2023) 1, pp. 86-105
Persistent link: https://ebtypo.dmz1.zbw/10014278635
Saved in:
Cover Image
Spillover effects of VAT self-enforcement properties : evidence based on the replacement of business tax with VAT reform
Liu, Hang; Zhao, Yitong - In: China journal of accounting research : CJAR 16 (2023) 1, pp. 1-17
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://ebtypo.dmz1.zbw/10014281506
Saved in:
Cover Image
Tax evasion and optimal corporate income tax rates in a growing economy
Hori, Takeo; Maebayashi, Noritaka; Morimoto, Keiichi - In: Macroeconomic dynamics 27 (2023) 3, pp. 743-769
Persistent link: https://ebtypo.dmz1.zbw/10014247549
Saved in:
Cover Image
Downward revision of investment decisions after corporate tax hikes
Link, Sebastian; Menkhoff, Manuel; Peichl, Andreas; … - 2023
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...
Persistent link: https://ebtypo.dmz1.zbw/10014249936
Saved in:
Cover Image
Does capital bear the burden of local corporate taxes? : evidence from Germany
Ardalan, Aria; Kessing, Sebastian; Qari, Salmai; … - 2023
Exploiting the German 2008 tax reform we employ an event study design to assess the effects of local corporate taxes on stock prices. We match firms to the local tax rates at their respective headquarters and analyze the differential stock market responses to the reform decision. We find that...
Persistent link: https://ebtypo.dmz1.zbw/10014249979
Saved in:
Cover Image
Multinational taxation under pressure: the role of tax deductibility
Chen, Xuyang; Hindriks, Jean - 2023
Persistent link: https://ebtypo.dmz1.zbw/10014252879
Saved in:
Cover Image
CSR and Corporate Taxes : Substitutes or Complements?
Lukas, Timbate - 2023
There is a debate in academia and the business world on whether tax payments should be considered part of firms’ social responsibility. Existing literature provides conflicting evidence on the relationship between corporate tax payments and corporate social responsibility (CSR). Borrowing a...
Persistent link: https://ebtypo.dmz1.zbw/10014254634
Saved in:
Cover Image
CEOs’ Internal Connections and Corporate Tax Avoidance
Aaron, Aurelius; Ge, Rui; Wang, Chong; Wu, Feng - 2023
We find that more social connections between a CEO and other top executives in the same firm are associated with more effective tax avoidance by the firm. This effect holds when several alternative measures of corporate tax avoidance are used, and it also persists in a subsample of firms that...
Persistent link: https://ebtypo.dmz1.zbw/10014254966
Saved in:
Cover Image
Competition Laws and Corporate Tax Avoidance : International Evidence
Choi, Sunhwa; Jo, Jaehee; Jung, Taejin; Sunwoo, Hee-Yeon - 2023
We examine whether and how managers alter their tax avoidance strategies when the country adopts stricter competition laws. Using comprehensive data on competition laws from 44 countries, we find that firms engage in more tax avoidance when the country’s competition laws become stricter. This...
Persistent link: https://ebtypo.dmz1.zbw/10014255115
Saved in:
Cover Image
International Corporate Taxation at a Crossroads
Picciotto, Sol - 2023
Transnational corporations (TNCs) act as unitary firms in an increasingly globalised economy, but taxes on their profits are levied by national states. Hence, international tax rules have from the start been riven by contradictory approaches: either to determine the taxable profits attributable...
Persistent link: https://ebtypo.dmz1.zbw/10014256035
Saved in:
Cover Image
Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms : Comment
Malgouyres, Clément; Mayer, Thierry; Mazet-Sonilhac, … - 2023
Suárez Serrato and Zidar (2016) identify state corporate tax incidence in a spatial equilibrium model with imperfectly mobile firms. Their identification argument rests on comparative-statics omitting a channel implied by their model: the link between common determinants of a location's...
Persistent link: https://ebtypo.dmz1.zbw/10014256416
Saved in:
Cover Image
Planet, People, Profit – and Paying Taxes? Sustainable Institutional Investors and Corporate Tax Avoidance
Willkomm, Sina - 2023
I investigate whether sustainable institutional investors influence their investee firms’ corporate tax avoidance. My results suggest that higher sustainable institutional ownership mitigates the tax avoidance of investee firms. In contrast, the level of ownership by non-sustainable...
Persistent link: https://ebtypo.dmz1.zbw/10014256419
Saved in:
Cover Image
The Chinese Enterprise Income Tax
Cui, Wei - 2023
China’s Enterprise Income Tax (EIT) is the world’s largest corporate income tax by revenue, contributes a significant share to China’s total tax revenue, and is clearly the most substantial component of capital taxation in China. Yet scholarly research on the EIT is still limited. This...
Persistent link: https://ebtypo.dmz1.zbw/10014256781
Saved in:
Cover Image
Corporate Taxes and Economic Inequality : A Credit Channel
Delis, Manthos D.; Galariotis, Emilios C.; Iosifidi, Maria - 2023
Corporate taxation can have re-distributive effects on income and wealth. We hypothesize and empirically establish such an effect working via bank credit. Using a unique sample of majority-owned firms that apply for credit, we show that after a decrease in corporate tax rates the relatively poor...
Persistent link: https://ebtypo.dmz1.zbw/10014256868
Saved in:
Cover Image
Societal Norms in the Corporate Tax Practice : Tax Professionals’ Identity Perceptions and the Public Criticism of Corporate Tax Planning
Hutten, Elody; Goslinga, Sjoerd - 2023
The public criticism of corporate tax planning that emerged in the aftermath of the Global Financial Crisis reflects a changing societal norm about corporate tax planning. While a growing body of research suggests that societal norms influence personal income tax decisions, more research is...
Persistent link: https://ebtypo.dmz1.zbw/10014258035
Saved in:
Cover Image
State Taxation of Foreign Source Income Through Worldwide Combined Reporting
Pearson, Thomas - 2023
This Note considered whether a state can tax the worldwide combined income of a unitary business of a United States parent corporation and foreign subsidiaries. The primary alternative to worldwide combined reporting is the federal government's arm's length method of taxing foreign source...
Persistent link: https://ebtypo.dmz1.zbw/10014260738
Saved in:
Cover Image
How Do Corporate Tax Hikes Affect Investment Allocation within Multinationals?
Marsi, Antonio; Jacob, Martin; Schindler, Dirk; Xu, Guosong - 2023
This paper studies how corporate tax hikes transmit across countries through multinationals’ internal networks of subsidiaries. We build a parsimonious multicountry model to underscore two opposing spillover effects: While tax competition between countries generates positive investment...
Persistent link: https://ebtypo.dmz1.zbw/10014261020
Saved in:
Cover Image
Government Deficits and Corporate Tax Avoidance
Cowx, Mary; Silva, Felipe Bastos G.; Yeung, Kelvin - 2023
We investigate how government deficits affect corporate-tax avoidance. We find that deficits are positively associated with corporate-tax avoidance, consistent with a deterioration in the government’s finances leading to expectations of weaker tax enforcement or future tax increases. To...
Persistent link: https://ebtypo.dmz1.zbw/10014345002
Saved in:
Cover Image
Taxes, Profit Shifting, and the Real Activities of Mnes : Evidence from Corporate Tax Notches
Hansen, Jaqueline; Merlo, Valeria; Wamser, Georg - 2023
We exploit exogenous variation in tax notches created by controlled foreign corporation (CFC) rules to better understand the profit-shifting behavior of multinational enterprises (MNEs) and its consequences for real activity. Using new data on CFC rules and information on direct parent-affiliate...
Persistent link: https://ebtypo.dmz1.zbw/10014345628
Saved in:
Cover Image
Corporate Tax Rates, Allocative Efficiency, and Aggregate Productivity
Dinerstein, Marcos - 2023
This paper quantifies the impact of effective corporate tax rates on aggregate total factor productivity. Using Chilean manufacturing data, the paper documents a large dispersion in the effective tax rate faced by firms and a mass of firms facing a 0 percent tax rate. These empirical patterns...
Persistent link: https://ebtypo.dmz1.zbw/10014312660
Saved in:
Cover Image
Tax equity around the world : a discussion
Brockmeyer, Anne; Phillips, David - In: Fiscal studies : the journal of the Institute for … 44 (2023) 3, pp. 237-241
Persistent link: https://ebtypo.dmz1.zbw/10014374999
Saved in:
Cover Image
A Closer Look at Leverage, Corporate Taxes and the Cost of Capital
Handley, John C. - 2023
It is widely known that leverage reduces the cost of capital of a firm in a perfect capital market save for corporate income taxes. This result, however, rests on a cost of capital measure which is not fit for this purpose. When the correct measure is used, we find that leverage reduces the...
Persistent link: https://ebtypo.dmz1.zbw/10014362306
Saved in:
Cover Image
Corporate tax cuts and the decline of the manufacturing labor share
Kaymak, Baris; Schott, Immo - 2023
Persistent link: https://ebtypo.dmz1.zbw/10014364375
Saved in:
Cover Image
Corporate control and exceptions to minimum corporate taxation : a step toward fairness or financialisation?
Biondi, Yuri - In: Accounting, Economics, and Law : AEL ; a convivium 13 (2023) 4, pp. 407-415
Persistent link: https://ebtypo.dmz1.zbw/10014369686
Saved in:
Cover Image
The impact of the global tax reforms on Ireland’s attractiveness to foreign direct investment and the wider economy
Siedschlag, Iulia; Durán, Juan David; McLoughlin, Robert; … - 2023
This paper explores the possible effects of the global tax reforms on Ireland's attractiveness to foreign direct investment (FDI) and FDI-related employment. We use data on new greenfield FDI in Ireland and other EU countries over 2011-2020 and estimate a range of possible outcomes on Ireland's...
Persistent link: https://ebtypo.dmz1.zbw/10014371849
Saved in:
Cover Image
Changes in effective tax rates due to fundamental corporate tax reforms : analysis of financing neutrality using a forward-looking model
Uemura, Toshiyuki - 2023
Persistent link: https://ebtypo.dmz1.zbw/10014293083
Saved in:
Cover Image
Impact of local corporate income taxes on the effective corporate income tax rates : excess taxation and tax deductibility in Japan
Uemura, Toshiyuki - 2023
Persistent link: https://ebtypo.dmz1.zbw/10014293139
Saved in:
Cover Image
Czech corporate effective tax rate as investors costs changes with times
Rohan, Jan; Moravec, Lukáš; Kukalová, Gabriela; … - In: Danube : law and economics review 14 (2023) 1, pp. 45-57
When choosing the appropriate jurisdiction, trading companies need to consider manyvariables. This can include administrative burdens, the speed of establishment of a company,the granting of some degree of anonymity of ownership, and a friendly tax environment.This article is focused on finding...
Persistent link: https://ebtypo.dmz1.zbw/10014293312
Saved in:
Cover Image
Corporate taxes, productivity, and business dynamism
Colciago, Andrea; Lewis, Vivien; Matyska, Branka - 2023
Persistent link: https://ebtypo.dmz1.zbw/10014293991
Saved in:
Cover Image
Creative Corporate Culture and Corporate Tax Avoidance
Hasan, Tahseen; John, Kose; Teng, Haimeng; Wu, Qiang - 2023
This study examines the association between creative corporate culture and corporate tax avoidance. We construct a novel measure of creative corporate culture through the textual analysis of public firms’ 10-K reports. We find that firms with highly creative culture avoid taxes to a greater...
Persistent link: https://ebtypo.dmz1.zbw/10014354499
Saved in:
  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9
  • 10
  • Next
  • Last
A service of the
zbw
  • Sitemap
  • Plain language
  • Accessibility
  • Contact us
  • Imprint
  • Privacy

Loading...