Shift from gross profit taxation to distributed profit taxation : are there effects on firms?
Year of publication: |
2013
|
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Authors: | Masso, Jaan ; Meriküll, Jaanika ; Vahter, Priit |
Published in: |
Journal of comparative economics : the journal of the Association for Comparative Economic Studies. - Amsterdam : Elsevier, ISSN 0147-5967, ZDB-ID 715350-8. - Vol. 41.2013, 4, p. 1092-1105
|
Subject: | Capital structure | Comparative economic development | Corporate income tax | Investments | Liquidity | Kapitalstruktur | Körperschaftsteuer | Steuerwirkung | Tax effects | Rentabilität | Profitability |
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