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person:"Kanniainen, Vesa"
~person:"Becker, Johannes"
~person:"Liu, Li"
~person:"Overesch, Michael"
~person:"Spengel, Christoph"
~type_genre:"Aufsatz in Zeitschrift"
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Search: subject_exact:"Corporation tax"
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Corporate income tax
41
Körperschaftsteuer
41
Corporate taxation
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21
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15
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Kanniainen, Vesa
Becker, Johannes
Liu, Li
Overesch, Michael
Spengel, Christoph
Devereux, Michael P.
21
Fuest, Clemens
18
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13
McLure, Charles E.
12
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FinanzArchiv : public finance analysis
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Trans-Atlantic Public Economics Seminar on Current Issues in Tax Policy
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ECONIS (ZBW)
41
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1
Returnee directors and corporate tax avoidance
Chen, Jia
;
Chen, Dongjie
;
Liu, Li
;
Wang, Zhong
- In:
Journal of accounting, auditing & finance : JAAF
38
(
2023
)
4
,
pp. 882-907
Persistent link: https://www.econbiz.de/10014382697
Saved in:
2
Home or away? : profit shifting with territorial taxation
Langenmayr, Dominika
;
Liu, Li
- In:
Journal of public economics
217
(
2023
),
pp. 1-16
Persistent link: https://www.econbiz.de/10014485696
Saved in:
3
Exploring residual profit allocation
Beer, Sebastian
;
Mooij, Ruud A. de
;
Hebous, Shafik
; …
- In:
American economic journal
15
(
2023
)
1
,
pp. 70-109
Persistent link: https://www.econbiz.de/10014227808
Saved in:
4
At a cost : the real effects of thin capitalization rules
Mooij, Ruud A. de
;
Liu, Li
- In:
Economics letters
200
(
2021
),
pp. 1-6
Persistent link: https://www.econbiz.de/10012606921
Saved in:
5
An assessment of global formula apportionment
Mooij, Ruud A. de
;
Liu, Li
;
Prihardini, Dinar
- In:
National tax journal
74
(
2021
)
2
,
pp. 431-465
Persistent link: https://www.econbiz.de/10012548883
Saved in:
6
Unilateral introduction of destination-based cash-flow taxation
Becker, Johannes
;
Englisch, Joachim
- In:
International tax and public finance
27
(
2020
)
3
,
pp. 495-513
Persistent link: https://www.econbiz.de/10012226570
Saved in:
7
Profit shifting and tax response of multinational banks
Merz, Julia
;
Overesch, Michael
- In:
Journal of banking & finance
68
(
2016
),
pp. 57-68
Persistent link: https://www.econbiz.de/10011634798
Saved in:
8
Tax accounting principles and corporate risk-taking
Becker, Johannes
;
Steinhoff, Melanie
- In:
Economics letters
125
(
2014
)
1
,
pp. 79-81
Persistent link: https://www.econbiz.de/10010504750
Saved in:
9
Income taxation and business incorporation : evidence from the early twentieth century
Liu, Li
- In:
National tax journal
67
(
2014
)
2
,
pp. 387-418
Persistent link: https://www.econbiz.de/10010390983
Saved in:
10
The elasticity of corporate taxable income : new evidence from UK tax records
Devereux, Michael P.
;
Liu, Li
;
Loretz, Simon
- In:
American economic journal : a journal of the American …
6
(
2014
)
2
,
pp. 19-53
Persistent link: https://www.econbiz.de/10010372698
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