Extended dividend, cash flow and residual income valuation models: Accounting for deviations from ideal conditions,
Nicolas Heinrichs, Dieter Hess, Carsten Homburg, Michael Lorenz and Soenke Sievers,
from University of Cologne, Centre for Financial Research (CFR)
(2011)
Keywords: Dirty Surplus, Terminal Value, Steady-State, Valuation Error
Western METRics: Marginal Effective Tax Rates in the Western Provinces,
Alexandre Laurin and Finn Poschmann,
from C.D. Howe Institute
(2011)
Keywords: Fiscal and Tax Competitiveness, marginal effective tax rates (METRs), Canada, Canadian western provinces
Measuring the burden of the corporate income tax under imperfect competition,
Li Liu and Rosanne Altshuler,
from Oxford University Centre for Business Taxation
(2011)
Keywords: Tax incidence, Wage determination, Corporate income tax, Market structure
EU perspective on VAT exemptions,
Joachim Englisch,
from Oxford University Centre for Business Taxation
(2011)
Closer to an internal market? The economic effects of EU tax jurisprudence,
Clemens Fuest and Rita de la Feria,
from Oxford University Centre for Business Taxation
(2011)
National measures to counter tax avoidance under the Merger Directive,
Joachim Englisch,
from Oxford University Centre for Business Taxation
(2011)
Economic integration and the optimal corporate tax structure with heterogeneous firms,
Christian Bauer, Ronald Davies and Andreas Haufler,
from Oxford University Centre for Business Taxation
(2011)
Keywords: corporate tax reform, trade liberalization, firm heterogeneity
Carbon Taxation in the EU: Expanding EU Carbon Price,
David A. Weisbach,
from Oxford University Centre for Business Taxation
(2011)
Keywords: Carbon Tax
Do Cheaters Bunch Together? Profit Taxes, Withholding Rates and Tax Evasion,
Paul Carrillo, M. Shahe Emran and Anita Rivadeneira,
from The George Washington University, Institute for International Economic Policy
(2011)
Keywords: Withholding, Reverse Withholding, Firms, Profit Tax, Bunching, Tax Evasion, Ecuador
Income Taxation and the Choice of the Tax Rate Schedule: Sacrifice Principles and "Just" Tax Rates,
Hans-Georg Petersen,
from Universität Potsdam, Wirtschafts- und Sozialwissenschaftliche Fakultät
(2011)
Keywords: income tax, sacrifice principle, tax rate schedule, cardinal utility function