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~subject:"Capital income tax"
~subject:"Tax incentive"
~type:"article"
~type_genre:"Aufsatz in Zeitschrift"
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Capital income tax
Tax incentive
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2
Shackelford, Douglas A.
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Der Betrieb
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National tax journal
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Challenge
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310
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1
Pareto-improving tax reforms and the earned income tax credit
Bierbrauer, Felix
;
Boyer, Pierre C.
;
Hansen, Emanuel
- In:
Econometrica : journal of the Econometric Society, an …
91
(
2023
)
3
,
pp. 1077-1103
Persistent link: https://www.econbiz.de/10014309729
Saved in:
2
The effect of an allowance for corporate equity on capital structure : evidence from Austria
Petutschnig, Matthias
;
Rünger, Silke
- In:
Public finance review : PFR
50
(
2022
)
5
,
pp. 597-642
Persistent link: https://www.econbiz.de/10013388963
Saved in:
3
Reducing the income tax burden for households with children : an assessment of the child tax credit reform in Austria
Christl, Michael
;
De Poli, Silvia
;
Varga, Janos
- In:
Fiscal studies : the journal of the Institute for …
43
(
2022
)
2
,
pp. 151-177
Persistent link: https://www.econbiz.de/10013333061
Saved in:
4
Who benefits from the child tax credit?
Goldin, Jacob
;
Michelmore, Katherine
- In:
National tax journal
75
(
2022
)
1
,
pp. 123-147
Persistent link: https://www.econbiz.de/10013253296
Saved in:
5
Tax incentives and corporate innovation : evidence from China's value-added tax reform
Jun, Wang
;
Liu, Congcong
;
Xie, Zhuan
;
Shen, Guangjun
- In:
Contemporary economic policy : a journal of Western …
42
(
2024
)
1
,
pp. 183-202
Persistent link: https://www.econbiz.de/10014475271
Saved in:
6
Environmental tax incentives and corporate environmental behaviour : an unintended consequence from a natural experiment in China
Boubaker, Sabri
;
Cheng, Feiyang
;
Liao, Jing
;
Yue, Shuai
- In:
European financial management : the journal of the …
30
(
2024
)
2
,
pp. 800-838
Persistent link: https://www.econbiz.de/10014511649
Saved in:
7
Factor decomposition of changes in the income tax base
Ohno, Taro
;
Sakamaki, Junpei
;
Kojima, Daizō
;
Imahori, …
- In:
The Japanese economic review : the journal of the …
75
(
2024
)
1
,
pp. 1-28
Persistent link: https://www.econbiz.de/10014515913
Saved in:
8
Individual investors' dividend tax reform and investment efficiency
Kong, Dongmin
;
Ji, Mianmian
- In:
International review of economics & finance : IREF
89
(
2024
)
1
,
pp. 1102-1119
Persistent link: https://www.econbiz.de/10014446551
Saved in:
9
Capital tax reforms with policy uncertainty
Ábrahám, Árpád
;
Brendler, Pavel
;
Cárceles-Poveda, Eva
- In:
International economic review
65
(
2024
)
1
,
pp. 75-116
Persistent link: https://www.econbiz.de/10014537210
Saved in:
10
VAT credit refunds and firm productivity : evidence from China's VAT reform
Liu, Lihua
;
Cao, Lele
;
Cao, Yuqiang
;
Lu, Meiting
;
Shan, …
- In:
International review of financial analysis
93
(
2024
),
pp. 1-14
Persistent link: https://www.econbiz.de/10014543739
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