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Is the Burden Too Small? – Effective Tax Rates in Ghana
Nguyen-Thanh, David; Strupat, Christoph - Rheinisch-Westfälisches Institut für … - 2012
This paper examines capital income taxation in Ghana. We calculate effective marginal tax rates (EMTR) and effective … has not been done so far for Ghana. We find that the wide range of tax incentives leads to a high variation of effective … average tax rates in Ghana. Tax holidays and preferential income tax rates lower the effective tax burden to a significant …
Persistent link: https://www.econbiz.de/10010598400
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Effective Corporate Income Tax Burden in Croatia
Šimović, Hrvoje - Ekonomski Fakultet, Sveučilište u Zagrebu - 2009
This paper provides an analysis of corporate income tax (CIT) in Croatia. Given the fact that Croatia implements a consumption-based CIT and a number of tax incentives, the purpose of this paper is to establish the level of effective tax burden on companies in Croatia. In addition to analyzing...
Persistent link: https://www.econbiz.de/10005536916
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Is the burden too small? : effective tax rates in Ghana
Nguyen-Thanh, David; Strupat, Christoph - 2012
This paper examines capital income taxation in Ghana. We calculate effective marginal tax rates (EMTR) and effective … has not been done so far for Ghana. We find that the wide range of tax incentives leads to a high variation of effective … average tax rates in Ghana. Tax holidays and preferential income tax rates lower the effective tax burden to a significant …
Persistent link: https://www.econbiz.de/10009677999
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Is the Burden Too Small? – Effective Tax Rates in Ghana
Nguyen-Thanh, David - 2013
This paper examines capital income taxation in Ghana. We calculate effective marginal tax rates (EMTR) and effective … has not been done so far for Ghana. We find that the wide range of tax incentives leads to a high variation of effective … average tax rates in Ghana. Tax holidays and preferential income tax rates lower the effective tax burden to a significant …
Persistent link: https://www.econbiz.de/10013088585
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Government Spending Undercover : Spending Programs Administered by the IRS
Batchelder, Lily L.; Toder, Eric J. - 2010
When policymakers look to trim fat from the federal government they too often ignore half the problem: the vast and complicated set of spending programs administered by the IRS. These programs are often referred to as tax expenditures, but this paper argues that they should be viewed just like...
Persistent link: https://www.econbiz.de/10014196158
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Corporate Effective Tax Rates in Asian Countries
Suzuki, Masaaki - Institute of Economic Research, Kyoto University - 2013
This paper aims to (a) calculate Devereux and Griffith’s (2003) forward-looking effective tax rates for 12 Asian countries over a span of 30 years, (b) show the impact of tax holidays on the effective tax rate in Asian countries, and (c) empirically explore the possibility of tax competition...
Persistent link: https://www.econbiz.de/10010678638
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Corporate Taxation and Exports: Evidence from Italian Firm-Level Data
Federici, Daniela; Parisi, Valentino - In: Review of Economics & Finance 4 (2014) May, pp. 23-38
This paper analyses the relationship between corporate taxes and exports of Italian firms. We use an integrated dataset for the manufacturing industry combining, for the period 2004-2006, survey data on enterprises and company accounts to analyse firms' export participation. Our results suggest...
Persistent link: https://www.econbiz.de/10011075748
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The Comparative Analysis of Specific Effective Average Tax Rates of Corporation in the EU Countries in Years 1998 – 2007
Kubátová, Květa - In: Český finanční a účetní časopis 2011 (2011) 4, pp. 79-91
This article based on comparative analysis investigates the effective average tax rates of corporations determining an actual tax burden in EU Member states with the emphasis on the Czech Republic and further the individual effective rates calculated by various methods. However corporations are...
Persistent link: https://www.econbiz.de/10011194842
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Corporate taxation and exports
Federici, Daniela; Parisi, Valentino - Volkswirtschaftliche Fakultät, … - 2012
The paper analyses the relationship between corporate taxes and exports at firm level. We use an integrated dataset that combines, for the period 2004-2006, survey data(Indagine sulle Imprese Manifatturiere) and company accounts for the manufacturing sector to estimate a Probit and a Tobit...
Persistent link: https://www.econbiz.de/10011114425
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Will Italy’s Tax Reform Reduce the Corporate Tax Burden? A Microsimulation Analysis
Oropallo, Filippo; Parisi, Valentino - In: Rivista di statistica ufficiale 9 (2007) 1, pp. 31-58
This paper analyses the impact of the corporate tax reform introduced in Italy in early 2004 on firms’ tax burden with respect to 2001 tax legislation. For this purpose we build a microsimulation model reproducing in detail the Italian corporate tax system under the two regimes. The model is...
Persistent link: https://www.econbiz.de/10010821632