Search Results - subject:"Implicit tax"

The looming Central and Eastern European real convergence club: Do implicit tax rates play a part?

Donath, Liliana E.; Mura, Petru-Ovidiu - In: DANUBE: Law, Economics and Social Issues Review 10 (2019) 1, pp. 67-89

and the part played, in this process, by the implicit tax rates on labour and consumption, respectively. For the purpose … that the implicit tax on labour has no significant effect on the convergence indicators while the implicit rates on …

Persistent link: https://www.econbiz.de/10012622638

Corporate taxes, tax incidence, and pretax returns : causes and measurement

Guenther, David A.; Sansing, Richard C. - 2021

. The implicit tax rate for corporations reflects differences in corporate tax rates but is independent of pretax accounting …

Persistent link: https://www.econbiz.de/10012501443

Does tax-favored policy improve the profitability of environmental protection firms? : an empirical study from the implicit tax perspective

Cao, Jifeng; Cui, Yiwen - In: Asia-Pacific journal of financial studies 52 (2023) 3, pp. 473-495

Persistent link: https://www.econbiz.de/10014318393

Preferential corporate income tax treatment : valuation in the market portfolio

Yoo, Junwook - In: International journal of economic theory 19 (2023) 3, pp. 450-470

Persistent link: https://www.econbiz.de/10014335555

Implicit tax, tax incidence, and pretax returns

Guenther, David A.; Sansing, Richard C. - In: The accounting review : a publication of the American … 98 (2023) 2, pp. 201-214

Persistent link: https://www.econbiz.de/10014289500

Does globalization affect taxation policies? : evidence from Turkey

Nacar, Birsen; Karabacak, Yakup - In: Applied economics letters 30 (2023) 12, pp. 1627-1630

Persistent link: https://www.econbiz.de/10014304883

The impact of corporate long-term tax avoidance and tax uncertainty on cost of equity capital : evidence from Korea

Kang, Minjo - In: International journal of economics and business … 25 (2023) 1, pp. 101-112

Persistent link: https://www.econbiz.de/10014309026

Does political orientation affect economic indicators in the Czech Republic?

Krajňák, Michal; Krzikallová, Kateřina; Friedrich, … - In: Journal of policy modeling : JPMOD ; a social science … 44 (2022) 6, pp. 1219-1231

Persistent link: https://www.econbiz.de/10013488840

Social security reforms and the changing retirement behavior in Germany

Börsch-Supan, Axel; Rausch, Johannes; Goll, Nicolas - 2019

Persistent link: https://www.econbiz.de/10012545903

The looming Central and Eastern European real convergence club : do implicit tax rates play a part?

Donath, Liliana E.; Mura, Petru-Ovidiu - In: Danube : law and economics review 10 (2019) 1, pp. 67-89

Persistent link: https://www.econbiz.de/10012024169