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:"Unternehmensbesteuerung"
Narrow search

Narrow search

Year of publication
Subject
All
Unternehmensbesteuerung 7,938 Corporate taxation 7,572 Theorie 2,037 Theory 1,964 Deutschland 1,850 Körperschaftsteuer 1,693 Germany 1,688 USA 1,636 Corporate income tax 1,621 United States 1,613 Steuerreform 1,319 Multinationales Unternehmen 1,267 Tax reform 1,217 Transnational corporation 1,180 Steuerwirkung 1,031 Tax effects 975 EU-Staaten 752 EU countries 700 Steuerwettbewerb 695 Steuerbelastung 660 Steuervermeidung 646 Steuerpolitik 645 Tax competition 635 Tax avoidance 631 Tax policy 592 Steuerrecht 585 Einkommensteuer 580 Tax burden 579 Auslandsinvestition 576 Foreign investment 573 Steuervergünstigung 569 Tax incentive 559 Income tax 549 Welt 507 World 491 Steuerplanung 442 Doppelbesteuerung 423 Tax planning 416 Double taxation 404 Kapitalertragsteuer 395
more ... less ...
Online availability
All
Free 2,678 Undetermined 835
Type of publication
All
Book / Working Paper 4,702 Article 3,201 Journal 35
Type of publication (narrower categories)
All
Article in journal 2,399 Aufsatz in Zeitschrift 2,399 Graue Literatur 1,883 Non-commercial literature 1,883 Working Paper 1,783 Arbeitspapier 1,563 Aufsatz im Buch 699 Book section 699 Hochschulschrift 446 Thesis 349 Collection of articles of several authors 298 Sammelwerk 298 Konferenzschrift 179 Amtsdruckschrift 163 Government document 163 Conference proceedings 119 Bibliografie enthalten 100 Bibliography included 100 Lehrbuch 99 Textbook 90 Article 83 Aufsatzsammlung 59 Handbook 48 Handbuch 48 Collection of articles written by one author 38 Sammlung 38 Conference paper 35 Gesetz 35 Konferenzbeitrag 35 Law 35 Advisory report 31 Gutachten 31 Mehrbändiges Werk 31 Multi-volume publication 31 Festschrift 23 Kommentar 21 Guidebook 18 Ratgeber 18 Commentary 17 Research Report 16
more ... less ...
Language
All
English 5,622 German 2,051 French 83 Italian 40 Polish 32 Swedish 32 Russian 30 Spanish 29 Undetermined 17 Dutch 9 Finnish 5 Serbian 5 Danish 4 Norwegian 4 Hungarian 3 Modern Greek (1453-) 2 Croatian 2 Portuguese 2 Ukrainian 2 Valencian 1 Romanian 1
more ... less ...
Author
All
Spengel, Christoph 167 Fuest, Clemens 120 Devereux, Michael P. 87 Becker, Johannes 66 Schjelderup, Guttorm 65 Haufler, Andreas 61 Overesch, Michael 60 Schreiber, Ulrich 58 Jacobs, Otto H. 55 Wamser, Georg 53 Auerbach, Alan J. 49 Riedel, Nadine 49 Mooij, Ruud A. de 48 Panteghini, Paolo 48 Egger, Peter 46 Weichenrieder, Alfons J. 46 Schindler, Dirk 45 Slemrod, Joel 42 Sureth, Caren 42 Mintz, Jack M. 40 Gordon, Roger H. 37 Herzig, Norbert 37 Keuschnigg, Christian 36 Bach, Stefan 35 Stimmelmayr, Michael 34 Gérard, Marcel 33 Niemann, Rainer 33 Ruf, Martin 33 Winner, Hannes 33 Loretz, Simon 31 Büttner, Thiess 29 Voget, Johannes 27 Heckemeyer, Jost H. 26 Jacob, Martin 26 Oestreicher, Andreas 26 Langenmayr, Dominika 25 Dwenger, Nadja 23 Hines, James R. 23 Hubbard, R. Glenn 23 Janský, Petr 23
more ... less ...
Institution
All
National Bureau of Economic Research 124 OECD 32 Canadian Tax Foundation 29 Internationale Vereinigung für Steuerrecht 19 Zentrum für Europäische Wirtschaftsforschung 17 Springer Fachmedien Wiesbaden 16 Institut der Wirtschaftsprüfer in Deutschland 13 Europäische Kommission 11 Fachinstitut der Steuerberater 11 NWB Verlag 10 Universität Mannheim 10 Verlag Dr. Otto Schmidt 10 International Bureau of Fiscal Documentation 9 Sachverständigenrat zur Begutachtung der Gesamtwirtschaftlichen Entwicklung 8 USA / General Accounting Office 7 Verlag C.H. Beck 7 arqus - Arbeitskreis Quantitative Steuerlehre 6 Bundesverband der Deutschen Industrie 5 Stiftung Marktwirtschaft 5 USA / Congress / Senate / Committee on Small Business 5 Deutsche Steuerjuristische Gesellschaft 4 Fachverlag für Wirtschafts- und Steuerrecht Schäffer <Stuttgart> 4 Ifst 4 Institute for Fiscal Studies 4 OECD / Directorate for Financial, Fiscal and Enterprise Affairs / Committee on Fiscal Affairs 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 Deutsches Wissenschaftliches Institut der Steuerberater 3 Deutschland / Bundesministerium der Finanzen 3 Eberhard Karls Universität Tübingen 3 Ernst & Young AG 3 Ernst & Young GmbH, Wirtschaftsprüfungsgesellschaft <Stuttgart> 3 Europäische Kommission / Generaldirektion Steuern und Zollunion 3 Institut für Weltwirtschaft 3 Institutt for Samfunnsøkonomi <Bergen, Norwegen> 3 International Centre for Tax and Development 3 Internationaler Währungsfonds / Fiscal Affairs Department 3
more ... less ...
Published in...
All
CESifo working papers 204 Working paper 131 NBER working paper series 121 Working paper / National Bureau of Economic Research, Inc. 118 National tax journal 79 CESifo Working Paper 72 ZEW discussion papers 72 International tax and public finance 71 Journal of public economics 71 Der Betrieb 67 Betriebs-Berater : BB 66 NBER Working Paper 63 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 CESifo Working Paper Series 49 Discussion paper 46 FinanzArchiv : public finance analysis 42 ZEW Discussion Papers 41 Discussion paper / Centre for Economic Policy Research 37 Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 36 WPg : Kompetenz schafft Vertrauen 35 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 Wirtschaftsdienst 26 Steuern und Bilanzen : STuB ; Zeitschrift für das Steuerrecht und die Rechnungslegung der Unternehmen 24 Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung : ZfbF 23 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 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 Journal of international accounting auditing & taxation 19 Working paper / World Institute for Development Economics Research 19
more ... less ...
Source
All
ECONIS (ZBW) 7,559 EconStor 326 RePEc 41 USB Cologne (EcoSocSci) 4 ArchiDok 3 BASE 2 OLC EcoSci 2 USB Cologne (business full texts) 1
more ... less ...
Showing 1 - 50 of 7,938
Cover Image
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...
Persistent link: https://ebtypo.dmz1.zbw/10012801560
Saved in:
Cover Image
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...
Persistent link: https://ebtypo.dmz1.zbw/10013093055
Saved in:
Cover Image
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
Persistent link: https://ebtypo.dmz1.zbw/10013165385
Saved in:
Cover Image
The compliance dilemma of theglobal minimum tax
Hindriks, Jean; Nishimura, Yukihiro - 2022
Persistent link: https://ebtypo.dmz1.zbw/10013179716
Saved in:
Cover Image
The long-run effects of corporate tax reforms
Baley, Isaac; Blanco, Andres - 2022
Persistent link: https://ebtypo.dmz1.zbw/10012872588
Saved in:
Cover Image
The long-run effects of corporate tax reforms
Baley, Isaac; Blanco, Andres - 2022
Persistent link: https://ebtypo.dmz1.zbw/10012802882
Saved in:
Cover Image
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
Persistent link: https://ebtypo.dmz1.zbw/10012802915
Saved in:
Cover Image
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
Persistent link: https://ebtypo.dmz1.zbw/10012806078
Saved in:
Cover Image
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...
Persistent link: https://ebtypo.dmz1.zbw/10012807750
Saved in:
Cover Image
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...
Persistent link: https://ebtypo.dmz1.zbw/10012820677
Saved in:
Cover Image
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
Saved in:
Cover Image
The effects of corporate taxes on small firms
Harju, Jarkko; Koivisto, Aliisa; Matikka, Tuomas - 2022
Preview
Preview
Persistent link: https://ebtypo.dmz1.zbw/10013194597
Saved in:
Cover Image
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
Saved in:
Cover Image
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
Persistent link: https://ebtypo.dmz1.zbw/10013172658
Saved in:
Cover Image
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...
Preview
Preview
Persistent link: https://ebtypo.dmz1.zbw/10012887969
Saved in:
Cover Image
The global minimum tax
Johannesen, Niels - 2022
Persistent link: https://ebtypo.dmz1.zbw/10012939803
Saved in:
Cover Image
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...
Preview
Preview
Persistent link: https://ebtypo.dmz1.zbw/10013165031
Saved in:
Cover Image
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...
Preview
Preview
Persistent link: https://ebtypo.dmz1.zbw/10013165065
Saved in:
Cover Image
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,...
Preview
Preview
Persistent link: https://ebtypo.dmz1.zbw/10013173607
Saved in:
Cover Image
Business investment, the user cost of capital and firm heterogeneity
Paulus, Alari - 2022
Preview
Preview
Persistent link: https://ebtypo.dmz1.zbw/10013192705
Saved in:
Cover Image
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....
Persistent link: https://ebtypo.dmz1.zbw/10013259509
Saved in:
Cover Image
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...
Persistent link: https://ebtypo.dmz1.zbw/10013259024
Saved in:
Cover Image
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...
Persistent link: https://ebtypo.dmz1.zbw/10013193322
Saved in:
Cover Image
Maximum capital, minimum tax : enablers and facilitators of corporate tax minimization
Stausholm, Saila - 2022 - 1. udgave
Preview
Preview
Persistent link: https://ebtypo.dmz1.zbw/10013257356
Saved in:
Cover Image
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...
Persistent link: https://ebtypo.dmz1.zbw/10013194527
Saved in:
Cover Image
A tough call? : comparing tax revenues to be raised by developing countries from the Amount A and the UN Model Treaty Article 12B regimes
Starkov, Vladimir; Jin, Alexis - 2022
In this research paper, we attempt to estimate the tax revenues to be gained (or lost) by the South Centre and African Union's Member States under the Amount A and Article 12B regimes. Our analysis relied on sources of information available to private sector researchers but did not involve...
Persistent link: https://ebtypo.dmz1.zbw/10013257990
Saved in:
Cover Image
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...
Persistent link: https://ebtypo.dmz1.zbw/10013255860
Saved in:
Cover Image
Design considerations for an allowance for Corporate Equity (ACE) for Australia
Kayis-Kumar, Ann (ed.); Rose, Trevor (ed.);  … - 2022
Persistent link: https://ebtypo.dmz1.zbw/10013183895
Saved in:
Cover Image
Tax strategy disclosure : a greenwashing mandate
Bilicka, Katarzyna; Casi-Eberhard, Elisa; Seregni, Carol; … - 2022 - This version: 27.04.2022
Firms constantly face new and more stringent tax disclosure requirements and, increasingly, paying a fair share of tax is seen as part of corporate social responsibility. In this paper, we investigate whether mandating qualitative tax disclosure leads to intended outcomes, using, as an exogenous...
Persistent link: https://ebtypo.dmz1.zbw/10013268011
Saved in:
Cover Image
Unternehmenssteuerrecht: Rechtsformneutralität sinnvoll?
Koch, Reinald; Langenmayr, Dominika - In: Wirtschaftsdienst 101 (2021) 4, pp. 241
Persistent link: https://ebtypo.dmz1.zbw/10012606056
Saved in:
Cover Image
Do corporate tax cuts boost economic growth?
Gechert, Sebastian; Heimberger, Philipp - 2021
The empirical literature on the impact of corporate taxes on economic growth reaches ambiguous conclusions: corporate tax cuts increase, reduce, or do not significantly affect growth. We apply meta-regression methods to a novel dataset with 441 estimates from 42 primary studies. There is...
Persistent link: https://ebtypo.dmz1.zbw/10012606185
Saved in:
Cover Image
Taxing digital services - compensating for the loss of competitiveness
Schulze, Peer; van der Marel, Erik - 2021
Several countries around the world have implemented a tax on digital services, commonly called Digital Services Tax (DST). This policy brief takes a closer look at why some European countries have imposed DSTs but not others. Surely, there are economic explanations behind the fact that Austria,...
Persistent link: https://ebtypo.dmz1.zbw/10012665087
Saved in:
Cover Image
A Practical Proposal to End Corporate Tax Abuse: METR, a Minimum Effective Tax Rate for Multinationals
Cobham, Alex; Faccio, Tommaso; Garcia-Bernardo, Javier; … - 2021
An initiative is needed to break the logjam in the international negotiations to reform taxation of multinational enterprises (MNEs). The explosion of profit shifting observed since the 1990s has resulted in hundreds of billions of dollars of tax revenues being lost around the world each year -...
Persistent link: https://ebtypo.dmz1.zbw/10012695526
Saved in:
Cover Image
Nationale Aufkommenswirkungen der OECD-Vorschläge zur Neuverteilung der Besteuerungsrechte – Ist die ifo-Studie eine belastbare Grundlage für die deutsche Verhandlungslinie?
Kulemann, Grit; Mandler, Peter - In: ifo Schnelldienst 74 (2021) 04, pp. 41-50
Das ifo Institut hat im Juni 2020 eine Prognose zu den Auswirkungen vorgelegt, die sich auf das deutsche Ertragsteueraufkommen durch eine Umsetzung der OECD-Vorschläge zur Neuverteilung der Besteuerungsrechte ergeben könnten. In ihrem Basisszenario geht die Studie von einem Zuwachs von rd. 600...
Persistent link: https://ebtypo.dmz1.zbw/10012882673
Saved in:
Cover Image
Replik zum Beitrag von Grit Kulemann und Peter Mandler: „Nationale Aufkommenswirkungen der OECD-Vorschläge zur Neuverteilung der Besteuerungsrechte
Fuest, Clemens; Hugger, Felix; Neumeier, Florian; … - In: ifo Schnelldienst 74 (2021) 04, pp. 51-53
Der Beitrag von Kulemann und Mandler in dieser Ausgabe des ifo Schnelldienstes enthält neben einer positiven Würdigung des Gutachtens auch einige kritische Anmerkungen. Die Kritik bezieht sich im Wesentlichen auf drei Aspekte: die Auswahl der Parameter im Basisszenario, die Berücksichtigung...
Persistent link: https://ebtypo.dmz1.zbw/10012882674
Saved in:
Cover Image
Does Sales-Only Apportionment of Corporate Income Violate the GATT?
McLure, Charles E.; Hellerstein, Walter - 2021
There has been a pronounced change in the formulas states use to apportion the income of multistate corporations from one that placed equal weight on payroll, profits, and sales to one that places at least half the weight on sales, and eight base apportionment solely on sales. This paper, which...
Persistent link: https://ebtypo.dmz1.zbw/10013210542
Saved in:
Cover Image
An Examination of Multijurisdictional Corporate Income Taxes Under Formula Apportionment
Gordon, Roger H.; Wilson, John D. - 2021
This paper examines how corporate taxation of multijurisdictional firms using formula apportionment affects the incentives faced by individual firms and individual states. We find that formula apportionment creates factor price distortions which vary in general among firms within a state, and in...
Persistent link: https://ebtypo.dmz1.zbw/10013210578
Saved in:
Cover Image
Corporate Income Tax, IP Boxes and the Location of R&D
Shehaj, Pranvera; Weichenrieder, Alfons J. - 2021
The paper discusses the effects of the corporate tax on local R&D expenditures by multinational enterprises (MNEs) when income from intellectual property (IP) may or may not benefit from a special IP regime. Our model shows that an increase of the standard corporate tax may have positive effects...
Persistent link: https://ebtypo.dmz1.zbw/10013211229
Saved in:
Cover Image
A Response to "A New Corporate Tax"
Yent, Kellen - 2021
This is a response to Professor Avi-Yonah's paper on a "New Corporate Tax" (2021). This paper's aim is to discuss the justifications and aims of a corporate tax and corporate tax policy. Specifically, this paper seeks to understand Avi-Yonah's proposal of a graduated system for the corporate...
Persistent link: https://ebtypo.dmz1.zbw/10013211766
Saved in:
Cover Image
Firm Investment, Corporate Finance, and Taxation
Palomba, Geremia - 2021
This paper examines the intertemporal effect of corporate income taxation on the investment behavior of a firm that faces imperfect capital markets. It shows that when capital markets are imperfect, the optimizing firm goes through different phases of growth. In this dynamic setting, the effect...
Persistent link: https://ebtypo.dmz1.zbw/10013212313
Saved in:
Cover Image
Taxation and Red Tape : The Cost to British Business of Complying with the UK Tax System
Chittenden, Francis; Foster, Hilary; Sloan, Brian - 2021
Small firms suffer far more than large firmsSuccessive governments have promised to reduce business red tape, whilst doing nothing about it. In fact, with regard to the tax system, ever-greater numbers of taxes and ever-greater complexity have increased burdens on businesses by turning firms...
Persistent link: https://ebtypo.dmz1.zbw/10013212407
Saved in:
Cover Image
Integration of Corporate and Shareholder Taxes
Graetz, Michael J.; Warren, Alvin C. - 2021
Integration of the corporate and individual income taxes can be achieved by providing shareholders a credit for corporate taxes paid with respect to corporate earnings distributed as dividends. When such integration was previously considered in the U.S., proponents emphasized that it could...
Persistent link: https://ebtypo.dmz1.zbw/10013212852
Saved in:
Cover Image
Does Corporate Tax Avoidance Affect Firm Productivity?
Gkikopoulos, Spyridon; Lee, Edward; Stathopoulos, … - 2021
This study examines the relation between corporate tax avoidance and firm-level productivity. Using a sample of U.S.-listed firms from 1994 to 2017, we show that, ceteris paribus, greater tax avoidance leads to increased productivity. Consistent with the ''funding gap'' of innovative investments...
Persistent link: https://ebtypo.dmz1.zbw/10013224274
Saved in:
Cover Image
The Changing Role of Auditors in Corporate Tax Planning
Maydew, Edward L.; Shackelford, Douglas A. - 2021
This paper examines changes in the role that auditors play in corporate tax planning following recentevents, including the well-known accounting scandals, passage of the Sarbanes-Oxley Act, andregulatory actions by the SEC and PCAOB. On the whole, these events have increased thesensitivity to...
Persistent link: https://ebtypo.dmz1.zbw/10013224384
Saved in:
Cover Image
Why Corporation Tax Should Be Scrapped
Zuluaga, Diego - 2021
Corporation tax is an inefficient way to raise state revenue. It has a negative impact on growth, investment, and entrepreneurship. A 2014 review of the literature found that 57.6% of the amount raised by corporation tax is born by workers. Since 1981, the average corporate tax rate in key OECD...
Persistent link: https://ebtypo.dmz1.zbw/10013224662
Saved in:
Cover Image
What Corporate Tax Policy Has to Do with Sustainability (And How Companies Should Deal with It)
Valsecchi, Alfio - 2021
Taxes are acknowledged by the United Nations to play a vital role in achieving the Sustainable Development Goals, while, according to the World Economic Forum, stakeholders’ increasing interest in societal impact and greater demand for transparency are encouraging firms to go beyond simply...
Persistent link: https://ebtypo.dmz1.zbw/10013224786
Saved in:
Cover Image
New Hampshire v. Massachusetts : Taxation Without Representation?
Pomp, Richard - 2021
In this article, Professor Pomp details the dispute behind New Hampshire’s pending motion in the U.S. Supreme Court.The issue is whether Massachusetts may constitutionally subject remote-working nonresidents to its income tax when, prior to the pandemic, those workers commuted in-state.It is...
Persistent link: https://ebtypo.dmz1.zbw/10013225073
Saved in:
Cover Image
The Optimal Taxation of Business Owners
Phelan, Thomas - 2021
Business owners in the United States are disproportionately represented among the wealthy and are exposed to substantial idiosyncratic risk. Further, recent evidence indicates that business income primarily reflects returns to the human capital of the owner. Motivated by these facts, this paper...
Persistent link: https://ebtypo.dmz1.zbw/10013226231
Saved in:
Cover Image
Corporate Tax Policy and the Right to Know : Improving State Tax Policymaking By Enhancing Legislative and Public Access
Pomp, Richard - 2021
This report examines the need for disclosure of state corporate income tax data in order to facilitate more thoughtful tax policymaking as well as accountability and openness in government. While disclosure of federal income tax data has been resolved by the SEC’s required disclosures of...
Persistent link: https://ebtypo.dmz1.zbw/10013226320
Saved in:
Cover Image
Free-Trade Taxation and Protectionist Taxation
Slemrod, Joel B. - 2021
This paper explores the normative theory of international taxation by recasting it in parallel with the theory of international trade. It first sets out a definition of 'free trade taxation,' first in the global context and then in the unilateral context. It then evaluates against this standard...
Persistent link: https://ebtypo.dmz1.zbw/10013226563
Saved in:
  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9
  • 10
  • Next
  • Last
A service of the
zbw
  • Sitemap
  • Contact us
  • Imprint
  • Privacy

Loading...