Search Results - subject:"Tax Rates"

How relative marginal tax rates affect establishment entry at state borders

Chen, Yulong; Duncan, Kevin D.; Ma, Liyuan; Orazem, Peter F. - In: Small business economics : an international journal 60 (2023) 3, pp. 1081-1103

Persistent link: https://www.econbiz.de/10014381581

Zero Corporate Income Tax in Moldova; Tax Competition and its Implications for Eastern Europe

Piatkowski, Marcin; Jarmuzek, Mariusz - International Monetary Fund (IMF) - 2008

Global economic integration intensified tax competition and raised concerns about the resulting "race to the bottom", which could undermine public investment and social spending. The aim of this paper is to test predictions that (i) there is interdependence in CIT rate setting in Eastern Europe...

Persistent link: https://www.econbiz.de/10005826255

Current and Proposed Non-Oil Tax System in Azerbaijan

International Monetary Fund (IMF); International … - 2008

including reducing some direct tax rates, should be considered. The overall reform package could be made broadly revenue neutral …

Persistent link: https://www.econbiz.de/10005826278

Thin Capitalization Rules and Multinational Firm Capital Structure

Blouin, Jennifer; Huizinga, Harry; Laeven, Luc; … - International Monetary Fund (IMF) - 2014

This paper examines the impact of thin capitalization rules that limit the tax deductibility of interest on the capital structure of the foreign affiliates of US multinationals. We construct a new data set on thin capitalization rules in 54 countries for the period 1982-2004. Using confidential...

Persistent link: https://www.econbiz.de/10011142125

Causes, Benefits, and Risks of Business Tax Incentives

Klemm, Alexander - International Monetary Fund (IMF) - 2009

incentives using effective tax rates. Findings from the empirical literature on tax incentives are also presented. Based on the …

Persistent link: https://www.econbiz.de/10005826566

Breaking borders? The European Court of Justice and internal market

Spengel, Christoph; Fischer, Leonie; Stutzenberger, Kathrin - 2020

Upon more than 400 judgements on direct taxation, the case law of the European Court of Justice has considerably shaped Member States' tax systems. Based on Member States' tax law adjustments in the context of four landmark rulings on corporate income taxation, we analyse whether case law is a...

Persistent link: https://www.econbiz.de/10012313234

Panel data analysis on corporate effective tax rates of some listed large firms in Nigeria

Adams, Samuel Olorunfemi; Balogun, Philomena Omoshade - In: Dutch journal of finance and management 4 (2020) 2/68, pp. 1-9

Corporate effective tax rates (ETR) of large Nigerian listed firms during the new tax regime as well as the influence … within and across Nigeria with avoidance of corporate effective tax rates (ETR). The data used in the study was extracted … influence on effective tax rates (ETR). Hence, this study suggested that firm size (FSIZE), return on assets (ROA), and …

Persistent link: https://www.econbiz.de/10012545390

The impact of tax rates on tax evasion : a macroeconomic study

Affes, Wajdi - In: Journal of accounting & management information systems … 19 (2020) 2, pp. 252-282

Persistent link: https://www.econbiz.de/10012388746

An economic assessment of the evolution of the corporate tax system in Italy

Zangari, Ernesto - 2020

Persistent link: https://www.econbiz.de/10012300496

Withholding tax rates on dividends : symmetries vs. asymmetries in double tax treaties

Petkova, Kunka - 2020 - This version, 14 February 2020

prescribe different dividend withholding tax rates (WTRs) depending on the foreign investor's ownership fraction. The paper … investigates the reasons for this phenomenon, namely why some countries in their DTTs prefer homogenous withholding tax rates over …, I find confirming evidence that a reason for having asymmetric withholding tax rates on dividends is an existing spatial …

Persistent link: https://www.econbiz.de/10012216199