Search Results

Corporate Taxation and Multinational Activity,
Peter Egger, Simon Loretz, Michael Pfaffermayr and Hannes Winner, from CESifo (2006)
Keywords: corporate taxation, foreign, direct investment, panel econometrics

Taxation and Corporate Risk-Taking,
Dominika Langenmayr and Rebecca Lester, from CESifo (2017)
Keywords: corporate taxation, risk-taking, net operating losses

Corporate Taxation and Multinational Activity,
Peter Egger, Simon Loretz, Michael Pfaffermayr and Hannes Winner, from Oxford University Centre for Business Taxation (2009)
Keywords: Corporate taxation; Foreign direct investment; Panel econometrics

Corporate taxation and capital accumulation,
Stephen Bond and Jing Xing, from Oxford University Centre for Business Taxation (2010)
Keywords: capital accumulation, user cost of capital, corporate taxation

Corporate taxation in the OECD in a wider context,
Simon Loretz, from Oxford University Centre for Business Taxation (2008)
Keywords: Corporate Taxation; OECD; Tax Competition

Foreign Ownership and Corporate Income Taxation: An Empirical Evaluation,
Harry Huizinga and Gaëtan Nicodème, from University Library of Munich, Germany (2003)
Keywords: corporate taxation, foreign ownership

(Why) Do we need Corporate Taxation?,
Alfons J. Weichenrieder and Alfons Weichenrieder, from CESifo (2005)
Keywords: tax competition, corporate taxation

Pareto-improving minimum corporate taxation,
Shafik Hebous and Michael Keen, in Journal of Public Economics (2023)
Keywords: Tax competition; Minimum taxation; Corporate tax reform; International taxation;

Pareto-Improving Minimum Corporate Taxation,
Shafik Hebous and Michael Keen, from CESifo (2022)
Keywords: tax competition, minimum taxation, corporate tax reform, international taxation

Sector and size effects on effective corporate taxation,
Gaëtan Nicodème, from Directorate General Economic and Financial Affairs (DG ECFIN), European Commission (2002)
Keywords: taxation, corporate taxation, effective taxation, tax discrimination, Nicodème

Taxation and Corporate Risk-Taking,
Dominika Langenmayr and Rebecca Lester, from University of Munich, Department of Economics (2014)
Keywords: Corporate taxation; firm risk-taking; net operating losses

Corporate Taxation in Open Economies,
Radek Šauer, from CESifo (2022)
Keywords: corporate taxation, macroeconomy, heterogeneous firms, multinationals, international spillovers

Taxation and corporate risk-taking,
Dominika Langenmayr and Rebecca Lester, from Oxford University Centre for Business Taxation (2013)
Keywords: Corporate taxation, firm risk-taking, net operating losses

Corporate taxation and the quality of research and development,
Christof Ernst, Katharina Richter-Weiss and Nadine Riedel, from University of Hohenheim, Center for Research on Innovation and Services (FZID) (2013)
Keywords: corporate taxation, research and development, micro data

Corporate taxation and the quality of research and development,
Christof Ernst, Katharina Richter-Weiss and Nadine Riedel, from ZEW - Leibniz Centre for European Economic Research (2013)
Keywords: corporate taxation, patent quality, micro data

Corporate taxation, incumbency advantage and entry,
Elie Appelbaum and Eliakim Katz, from York University, Department of Economics (1996)
Keywords: Corporate taxation,Industrial structure,Incumbency advantage

Corporate taxation and the quality of research & development,
Christof Ernst, Katharina Richter-Weiss and Nadine Riedel, from Oxford University Centre for Business Taxation (2013)
Keywords: corporate taxation, research and development, micro data

Corporate Taxation and the Quality of Research and Development,
Christof Ernst, Katharina Richter-Weiss and Nadine Riedel, from CESifo (2013)
Keywords: corporate taxation, research and development, micro data

Why Corporate Taxation Means Source Taxation - A Response to the OECD?s Actions against Base Erosion and Profit Shifting,
Luzius Cavelti, Christian Jaag and Tobias Rohner, from Swiss Economics (2016)
Keywords: Corporate Taxation, BEPS

Foreign ownership and corporate income taxation: an empirical evaluation,
Harry Huizinga and Gaëtan Nicodème, from Directorate General Economic and Financial Affairs (DG ECFIN), European Commission (2003)
Keywords: foreign ownership, corporate taxation, taxation, tax competition, Huizinga, Nicodème

Changes in the taxation of personal and corporate income in developed countries,
Leos Vitek, in Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis (2012)
Keywords: business, corporate taxation, European Union, personal income taxation

Most people are not economists: Citizen preferences for corporate taxation,
Odd Fjeldstad, Ivar Kolstad and Arne Wiig, from CMI (Chr. Michelsen Institute), Bergen, Norway (2018)
Keywords: Corporate taxation, tax preferences, tax legitimacy, optimal taxation

Corporate Taxation and the International Challenge,
Schmidt Peter Koerver, in Nordic Tax Journal (2014)
Keywords: Danish corporate taxation, base erosion and profit shifting, antiavoidance measures, EU law

Code of Coordination for Corporate Taxation,
Albert Horst, from Springer (2008)
Keywords: Foreign Direct Investment, Corporate Taxation, Transfer Price, Formula Apportionment, Subsidiarity Test

Cleaning Up the Books: A Proposal for Revamping Corporate Group Taxation in Canada,
Alexandre Laurin, in C.D. Howe Institute Commentary (2009)
Keywords: Canadian corporate taxation, competitiveness of corporate tax system

Corporate taxation in Iceland and the international challenge,
Agnarsdóttir Fjóla and Jensdóttir Rakel, in Nordic Tax Journal (2014)
Keywords: Corporate taxation, Iceland, legal development, economic development, international challenge

Corporate taxation and the quality of research and development,
Christof Ernst, Katharina Richter-Weiss and Nadine Riedel, in International Tax and Public Finance (2014)
Keywords: Corporate taxation, Research and development, Micro data, H3, H7, J5,

Aspects concerning corporate taxation in the European Union,
Gheorghe Matei and Daniela Pirvu, in Finante - provocarile viitorului (Finance - Challenges of the Future) (2009)
Keywords: corporate taxation, tax revenues, fiscal facilities

Taxation and The Crowding-Out Effect of Corporate Social Responsibility,
Jerome Ballet, Damien Bazin, Abraham Lioui and David Touahri, from HAL (2006)
Keywords: Corporate Social Responsibility,Crowding-out effect,Taxation

Capital structure, corporate taxation and firm age,
Michael Pfaffermayr, Matthias Stoeckl and Hannes Winner, from University of Salzburg (2009)
Keywords: Corporate taxation; Capital structure; Firm age

Taxation and Corporate Investment: A q-Theory Approach,
Lawrence Summers, in Brookings Papers on Economic Activity (1981)
Keywords: macroeconomics, taxation, corporate investment, q-theory

Foreign Ownership and Corporate Income Taxation: An Empirical Evaluation,
Harry Huizinga and Nicodème, Gaëtan, from C.E.P.R. Discussion Papers (2003)
Keywords: Foreign ownership; Corporate taxation; Tax competition

A Review of International Management Research on Corporate Taxation,
Aleksi Eerola and Arjen H. L. Slangen, in Management International Review (2022)
Keywords: Corporate taxation, International management, Literature review

Corporate taxation and financial strategies under asymmetric information,
Francesco Cohen, Alessandro Fedele and Paolo Panteghini, in Economia Politica: Journal of Analytical and Institutional Economics (2016)
Keywords: Corporate taxation, Credit market equilibria, Asymmetric information

A note on corporate taxation, limited liability, and asymmetric information,
Anton Miglo, in Journal of Economics (2007)
Keywords: corporate taxation, limited liability, H21, H25,

Capital Structure, Corporate Taxation and Firm Age,
Michael Pfaffermayr, Matthias Stöckl and Hannes Winner, from Faculty of Economics and Statistics, Universität Innsbruck
Keywords: Corporate taxation; Capital structure; Firm age

Why is there Corporate Taxation? The Role of Limited Liability Revisited,
Johannes Becker and Clemens Fuest, in Journal of Economics (2007)
Keywords: corporate taxation, limited liability, H21, H25,

Corporate Taxation and Financial Strategies Under Asymmetric Information,
Francesco Cohen, Alessandro Fedele and Paolo Panteghini, from CESifo (2014)
Keywords: capital structure, corporate taxation, asymmetric information

The Nexus of Corporate Income Taxation and Multinational Activity,
Johannes Becker and Clemens Fuest, in FinanzArchiv: Public Finance Analysis (2012)
Keywords: corporate taxation, nexus threshold, multinational firms

Capital Structure, Corporate Taxation and Firm Age,
Michael Pfaffermayr, Matthias Stöckl and Hannes Winner, from WIFO (2012)
Keywords: Capital structure, Corporate taxation, Firm age

Capital Structure, Corporate Taxation and Firm Age,
Michael Pfaffermayr, Matthias Stöckl and Hannes Winner, from Oxford University Centre for Business Taxation (2008)
Keywords: Corporate taxation; Capital structure; Firm age

The Effects of Tax Evasion on the Choice between Personal and Corporate Income Taxation,
Diego d’Andria, in Public Finance Review (2011)
Keywords: corporate income taxation; tax evasion

Corporate Firm Taxation, Firms Destruction and Long Run Capital Stock,
Rodrigo Cerda, from Econometric Society (2004)
Keywords: Corporate Firm taxation, Firms Destruction

Quality versus Quantity – The Composition Effect of Corporate Taxation on Foreign Direct Investment,
Johannes Becker and Clemens Fuest, from CESifo (2007)
Keywords: corporate taxation, foreign direct investment

Does corporate taxation affect cross-country firm leverage?,
Antonio De Socio and Valentina Nigro, from Bank of Italy, Economic Research and International Relations Area (2012)
Keywords: leverage, corporate taxation, financial structure

Determining the impact of taxation on corporate financial decision-making,
Savina Princen, in Reflets et perspectives de la vie économique (2012)
Keywords: multinational firms, financing policy, corporate taxation, allowance for corporate equity

The Effect of Corporate Taxation and Ownership on Raising Shareholder Capital,
Robert Krämer and Vilen Lipatov, from CESifo (2013)
Keywords: corporate taxation, corporate governance, managerial diversion, shareholder capital, tax enforcement

Capital Income Taxation and Progressivity in a Global Economy,
Rosanne Altshuler, Benjamin Harris and Eric Toder, from Rutgers University, Department of Economics (2011)
Keywords: corporate taxation, individual taxation

INFLATION AND TAXATION,
Glenn Jenkins and Hedi Lahouel, from JDI Executive Programs (1981)
Keywords: inflation, taxation, personal taxation, corporate taxation

Comparing Effective Corporate Tax Rates,
Gaëtan Nicodème, in Frontiers in Finance and Economics (2007)
Keywords: corporate taxation, effective taxation

ICT and international corporate taxation: tax attributes and scope of taxation,
Anne Schäfer and Christoph Spengel, from ZEW - Leibniz Centre for European Economic Research (2002)
Keywords: International Corporate Taxation, Efficiency, Electronic Commerce, Information and Communication Technologies

Interpretative complexity and tax law changes: the taxation of corporate expenses in Portugal,
António Martins, Ana Dinis and Cidália Lopes, in Journal of Applied Accounting Research (2018)
Keywords: Portugal, Corporate taxation, Autonomous taxation of expenses, Interpreting tax law

Efficient Economic Rent Taxation under a Global Minimum Corporate Tax,
Shafik Hebous and Andualem Mengistu, from CESifo (2024)
Keywords: investment, minimum taxation, corporate tax reform, international taxation, rent tax

Corporate Taxation and Firm Location in Germany,
Goetz Zeddies, from Halle Institute for Economic Research (IWH) (2015)
Keywords: fiscal equalization, corporate taxation, surtaxes, firm location, Länderfinanzausgleich, Besteuerung, Zuschlagsrechte, Standortwahl

The international Challenges and Finnish Corporate Taxation,
Lindgren Juha, in Nordic Tax Journal (2014)
Keywords: Corporate taxation, incentives of investment and the establishment of companies, protection of tax base, general and specific anti avoidance rules

Corporate Income Taxation and the Subsidiarity Principle,
François Pouget and Eloïse Stéclebout-Orseau, from Springer (2008)
Keywords: Public Spending, Transfer Price, Multinational Firm, Corporate Income Taxation, Public Input

ZEW Corporate Taxation Microsimulation Model (ZEW TaxCoMM),
Timo Reister, Christoph Spengel, Katharina Finke and Jost Heckemeyer, from ZEW - Leibniz Centre for European Economic Research (2009)
Keywords: Microsimulation Model, Corporate Taxation, Policy Analysis, Firm-Level Data

ZEW Corporate Taxation Microsimulation Model (ZEW TaxCoMM),
Timo Reister, Christoph Spengel, Katharina Finke and Jost Heckemeyer, from ZEW - Leibniz Centre for European Economic Research (2008)
Keywords: Microsimulation Model, Corporate Taxation, Policy Analysis, Firm-Level Data

Corporate Taxation in the Open Economy without Pareto,
Siraj Bawa, from University Library of Munich, Germany (2017)
Keywords: Corporate tax policy, Melitz-Pareto, asymmetric sectors, trade and taxation.

Insiders’ perspectives of the effects of recent regulation on corporate taxation,
Kathryn K. Epps and M. Catherine Cleaveland, in Research in Accounting Regulation (2009)
Keywords: Corporate taxation; Financial Interpretation Number 48; Sarbanes-Oxley Act; Transparency;

The Prospects of the Corporate Taxation Agreement in the European Union,
Gheorghe Matei and Pârvu Daniela, in Theoretical and Applied Economics (2009)
Keywords: fiscal policy; tax harmonization; income taxation; Common Consolidated Corporate Base.

Optimal Corporate Taxation Under Financial Frictions,
Eduardo Davila and Benjamin Hebert, in The Review of Economic Studies (2023)
Keywords: Corporate taxation, Payout taxes, Dividend taxes, Financial frictions

Optimal Debt Bias in Corporate Income Taxation,
Jenny Simon, from CESifo (2015)
Keywords: corporate taxation, debt bias, investment decision under asymmetric information

CORPORATE INCOME TAXATION EFFECTS ON INVESTMENT DECISIONS IN THE EUROPEAN UNION,
Ioan TalpoÅŸ and Ionel Vancu, in Annales Universitatis Apulensis Series Oeconomica (2009)
Keywords: corporate income taxation, investment, q theory

Is there a lock-in effect of corporate capital gains taxation? Evidence from the German market,
Silke Rünger, in International Journal of Economics and Accounting (2018)
Keywords: corporate capital gains; lock-in effect; taxation; Germany.

Is corporate payout taxation a long run phenomenon? Evidence from international data,
Philip Inyeob Ji, in The North American Journal of Economics and Finance (2016)
Keywords: Dividends; Taxation; Share repurchases; Corporate payout;

Corporate Taxation and Exports: Evidence from Italian Firm-Level Data,
Daniela Federici and Valentino Parisi, in Review of Economics & Finance (2014)
Keywords: Corporate taxation, Exports, Effective tax rates, Italy

Tax competition and fiscal equalization under corporate income taxation,
Caterina Liesegang and Marco Runkel, in International Tax and Public Finance (2018)
Keywords: Corporate income taxation, Tax competition, Fiscal equalization

Corporate Taxation and the Choice of Patent Location within Multinational Firms,
Tom Karkinsky and Nadine Riedel, from Oxford University Centre for Business Taxation (2009)
Keywords: corporate taxation, multinational enterprise, profit shifting

Corporate Taxation and the Choice of Patent Location within Multinational Firms,
Tom Karkinsky and Nadine Riedel, from CESifo (2009)
Keywords: corporate taxation, multinational enterprise, profit shifting

Corporate taxation and the choice of patent location within multinational firms,
Tom Karkinsky and Nadine Riedel, in Journal of International Economics (2012)
Keywords: Corporate taxation; Multinational enterprise; Profit shifting;

Asymmetric Information, Capital and Ownership Structures and Corporate Income Taxation,
Kwang Soo Cheong, from University of Hawaii at Manoa, Department of Economics (1999)
Keywords: Corporate Income Taxation, Capital Structure, Asymmetric Information

Tax Competition and Fiscal Equalization under Corporate Income Taxation,
Caterina Liesegang and Marco Runkel, from CESifo (2016)
Keywords: corporate income taxation, tax competition, fiscal equalization

Corporate Taxation and the Choice of Patent Location within Multinational Firms,
Tom Karkinsky and Nadine Riedel, from Oxford University Centre for Business Taxation (2009)
Keywords: corporate taxation, multinational enterprise, profit shifting

Corporate Taxation and Intangible Assets: A Systematic Literature Review and Future Research Trends,
Sarmad Ali, from Springer (2022)
Keywords: Corporate taxation, Intangible assets, Multinationals, Literature review

Does the European Court of Justice Put a Crimp in Efficient and Coordinated Corporate Income Taxation in Europe?,
H.-Dieter Wenzel and Jürgen Jilke, in Society and Economy (2011)
Keywords: corporate taxation, European Court of Justice

Taxation and Corporate Financial Policy,
E. Ekman, from Uppsala - Working Paper Series (1995)
Keywords: CORPORATIONS;TAXATION

Pareto-Improving Minimum Corporate Taxation,
Shafik Hebous and Michael Keen, from International Monetary Fund (2021)
Keywords: Tax Competition; Minimum Taxation; Corporate Tax Reform; International Taxation; competition game; policy objective; corporate tax reform; best response; country benefit; residence country; Corporate income tax; Competition; Tax avoidance; Global

Corporate Income Taxation, Leverage at Entry, and the Growth of Entrepreneurial Companies,
Marco Da Rin, Marina Di Giacomo and Alessandro Sembenelli, from Tilburg University, Center for Economic Research (2018)
Keywords: Corporate income taxation; capital structure; entrepreneurial finance; corporate growth

Turnover-based corporate income taxation and corporate risk-taking,
Fernando Siahaan, Harald Amberger and Caren Sureth, from arqus - Arbeitskreis Quantitative Steuerlehre (2023)
Keywords: turnover-based tax, corporate income tax, risk-taking, SMEs taxation

Opportunities to Divert, Firm Value, and Taxation: Theory and Evidence from European Firms,
Robert Krämer and Vilen Lipatov, in FinanzArchiv: Public Finance Analysis (2012)
Keywords: corporate governance, corporate taxation

Financial leverage and corporate taxation: Evidence from German corporate tax return data,
Nadja Dwenger and Viktor Steiner, from arqus - Arbeitskreis Quantitative Steuerlehre (2009)
Keywords: financial leverage, financial structure, debt ratio, corporate income taxation, corporate

Shifting the Burden of Taxation from the Corporate to the Personal Level and Getting the Corporate Tax Rate Down to 15 Percent,
Harry Grubert and Rosanne Altshuler, from Rutgers University, Department of Economics (2016)
Keywords: tax reform, corporate income taxation, corporate tax integration

Effective levels of company taxation within an enlarged EU,
Zew, from Directorate General Taxation and Customs Union, European Commission (2008)
Keywords: European Union, taxation, corporate taxation

The Delineation and Apportionment of an EU Consolidated Tax Base for Multi-jurisdictional Corporate Income Taxation: a Review of Issues and Options,
Ana Agundez-Garcia, from Directorate General Taxation and Customs Union, European Commission (2006)
Keywords: European Union, Corporate Taxation, multinational taxation, formula apportionment

The relationship of the territoriality of corporate taxation and the economy,
Jean-Marie Monnier, from HAL (2019)
Keywords: Digital economy,Corporate taxation,Global taxes,Taxable bases,New capitalism,Economie numérique,Impôt sur les sociétés,Taxes globales,Assiette taxable,Nouveau capitalisme

The relationship of the territoriality of corporate taxation and the economy,
Jean-Marie Monnier, from HAL (2019)
Keywords: Digital economy,Corporate taxation,Global taxes,Taxable bases,New capitalism,Economie numérique,Impôt sur les sociétés,Taxes globales,Assiette taxable,Nouveau capitalisme

Corporate Taxation in the U.S. and Canada – A Comparative Analysis,
Elif Gürlek, in Junior Management Science (JUMS) (2021)
Keywords: Corporate taxation, United States, Canada, tax attractiveness, Tax Cuts and Jobs Act

Dividend and corporate income taxation with present-biased consumers,
Minwook Kang and Lei Sandy Ye, in Journal of Banking & Finance (2023)
Keywords: Double taxation; Dividend tax; Corporate income tax; Present-biased preferences; Hyperbolic discounting;

Corporate Social Responsibility and Optimal Pigouvian Taxation,
Mauricio Villena, from University Library of Munich, Germany (2019)
Keywords: Corporate social responsibility, consumer-friendly firm, environment-friendly firm, Mixed Duopoly, Emission Taxation