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~isPartOf:"The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association"
~subject:"Corporate income tax"
~subject:"Einkommensteuer"
~subject:"Germany"
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Corporate income tax
Einkommensteuer
Germany
Steuervergünstigung
80
Tax incentive
80
USA
53
United States
53
Körperschaftsteuer
18
Income tax
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tax incentives
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Mills, Lillian F.
4
Albring, Susan M.
3
Newberry, Kaye J.
3
Atwood, T. J.
2
Bauman, Christine C.
2
Bauman, Mark P.
2
Dunbar, Amy E.
2
Halsey, Robert F.
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1
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1
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1
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1
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1
Outslay, Edmund
1
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1
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1
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The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association
National tax journal
65
NBER working paper series
54
NBER Working Paper
46
Working paper / National Bureau of Economic Research, Inc.
38
CESifo working papers
36
Der Betrieb
36
Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre
28
Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik
27
Journal of public economics
24
Discussion paper series / IZA
22
Discussion paper
21
International tax and public finance
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Public finance review : PFR
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Working paper
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IZA Discussion Paper
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Betriebs-Berater : BB
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ZEW discussion papers
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FinanzArchiv : public finance analysis
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Kiel working paper
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Europäische Hochschulschriften / 5
11
Steuer und Wirtschaft : StuW ; Zeitschrift für die gesamten Steuerwissenschaften
11
Advances in taxation
10
Journal of business economics : JBE
10
WPg : Kompetenz schafft Vertrauen
10
Kieler Diskussionsbeiträge
9
SpringerLink / Bücher
9
DIW-Wochenbericht : Wirtschaft, Politik, Wissenschaft
8
Hefte zur internationalen Besteuerung
8
Kieler Arbeitspapiere
8
Schriftenreihe Steuerrecht in Forschung und Praxis
8
Steuern und Bilanzen : STuB ; Zeitschrift für das Steuerrecht und die Rechnungslegung der Unternehmen
8
Discussion papers / Deutsches Institut für Wirtschaftsforschung
7
Finanz-Rundschau Ertragsteuerrecht : FR
7
IFSt-Schrift
7
Journal of state taxation
7
Review of Economics of the Household
7
Tax policy and the economy
7
ZEW - Centre for European Economic Research Discussion Paper
7
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ECONIS (ZBW)
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1
The consequences of income tax subsidies : evidence from the restaurant industry
Rane, Scott G.
- In:
The journal of the American Taxation Association : a …
46
(
2024
)
1
,
pp. 157-181
Persistent link: https://www.econbiz.de/10014534274
Saved in:
2
The impact of juror knowledge of deductibility and defendants' tax rates on punitive damages awards : experimental evidence
Church, Bryan K.
;
Davis-Nozemack, Karie
;
Dhooge, Lucien J.
- In:
The journal of the American Taxation Association : a …
44
(
2022
)
1
,
pp. 7-22
Persistent link: https://www.econbiz.de/10013198990
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3
Implicit taxes of U.S. domestic and multinational firms during the past quarter century
Chyz, James A.
;
Luna, LeAnn
;
Smith, Hannah E.
- In:
The journal of the American Taxation Association : a …
43
(
2021
)
2
,
pp. 37-61
Persistent link: https://www.econbiz.de/10012794239
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4
The deferred tax asset valuation allowance and firm creditworthiness
Edwards, Alexander
- In:
The journal of the American Taxation Association : a …
40
(
2018
)
1
,
pp. 57-80
Persistent link: https://www.econbiz.de/10011980383
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5
Income statement reporting discretion allowed by FIN 48 : interest and penalty expense classification
Abernathy, John L.
;
Beyer, Brooke
;
Gross, Andrew D.
; …
- In:
The journal of the American Taxation Association : a …
39
(
2017
)
1
,
pp. 45-66
Persistent link: https://www.econbiz.de/10011881124
Saved in:
6
Retroactive tax legislation, reported earnings, and investors' responses to earnings "surprises" : evidence from R&D credit extensions
Bratten, Brian
;
Hulse, David S.
- In:
The journal of the American Taxation Association : a …
38
(
2016
)
2
,
pp. 87-109
Persistent link: https://www.econbiz.de/10011625918
Saved in:
7
Corporate tax preferences : identification and accounting measurement
Musumeci, Jim
;
Sansing, Richard C.
- In:
The journal of the American Taxation Association : a …
36
(
2014
)
1
,
pp. 89-103
Persistent link: https://www.econbiz.de/10010366801
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8
The effect of taxes on conventional preferred stock : evidence from the 2003 JGTRRA dividend tax reduction
Dunbar, Amy E.
;
Veliotis, Stanley
- In:
The journal of the American Taxation Association : a …
34
(
2012
)
1
,
pp. 87-111
Persistent link: https://www.econbiz.de/10009668295
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9
Domestic income shifting by Chinese listed firms
Shevlin, Terry
;
Tang, Tanya Y. H.
;
Wilson, Ryan J.
- In:
The journal of the American Taxation Association : a …
34
(
2012
)
1
,
pp. 1-29
Persistent link: https://www.econbiz.de/10009668303
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10
Tax equalization in mutual funds
Gill, Steven L.
;
Schwarz, Christopher
- In:
The journal of the American Taxation Association : a …
33
(
2011
)
2
,
pp. 89-110
Persistent link: https://www.econbiz.de/10009384117
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