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~isPartOf:"CESifo Working Paper Series"
~isPartOf:"The accounting review : a publication of the American Accounting Association"
~subject:"Capital income tax"
~subject:"Gewinnverlagerung"
~type_genre:"Aufsatz in Zeitschrift"
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Search: subject_exact:"Steuerreform"
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Capital income tax
Gewinnverlagerung
Steuerreform
4
Tax reform
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2
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Kapitalertragsteuer
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book-tax conformity
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corporate tax avoidance
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Aufsatz in Zeitschrift
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Amiram, Dan
1
Bauer, Andrew M.
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Chen, Chongyang
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Dai, Zhonglan
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Frank, Mary Margaret
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McGuire, Sean T.
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Rane, Scott G.
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CESifo Working Paper Series
The accounting review : a publication of the American Accounting Association
Der Betrieb
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International tax and public finance
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FinanzArchiv : European journal of public finance
4
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Finanz-Betrieb : FB ; Zeitschrift für Unternehmensfinanzierung und Finanzmanagement
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CESifo economic studies : CESifo, a joint initiative of the University of Munich's Center for Economic Studies and the Ifo Institute
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Politica economica : rivista di studi e ricerche per la politica economica
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ECONIS (ZBW)
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1
Cost structure and tax-motivated income shifting
McGuire, Sean T.
;
Rane, Scott G.
;
Weaver, Connie D.
- In:
The accounting review : a publication of the American …
98
(
2023
)
7
,
pp. 435-456
Persistent link: https://www.econbiz.de/10014431558
Saved in:
2
Tax avoidance at public corporations driven by shareholder taxes : evidence from changes in dividend tax policy
Amiram, Dan
;
Bauer, Andrew M.
;
Frank, Mary Margaret
- In:
The accounting review : a publication of the American …
94
(
2019
)
5
,
pp. 27-55
Persistent link: https://www.econbiz.de/10012121916
Saved in:
3
Does financial constraint affect the relation between shareholder taxes and the cost of equity capital?
Dai, Zhonglan
;
Shackelford, Douglas A.
;
Zhang, Harold H.
; …
- In:
The accounting review : a publication of the American …
88
(
2013
)
5
,
pp. 1603-1627
Persistent link: https://www.econbiz.de/10010200161
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