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What does the corporate income tax tax? : a simple model without capital
Kotlikoff, Laurence J.; Miao, Jianjun - 2010
incorporated firms to hire capital.This paper makes this point with a simple, capital-less model featuring entrepreneurs, with … entrepreneurs to diversify their assets. In discouraging incorporation, the corporate tax taxes business risk-sharing, keeping more … entrepreneurs private and, thus, exposed to more risk. The added risk experienced by these entrepreneurs limits their demands for …
Persistent link: https://www.econbiz.de/10003991214
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Taxation and corporate risk-taking
Langenmayr, Dominika; Lester, Rebecca - In: The accounting review : a publication of the American … 93 (2018) 3, pp. 237-266
Persistent link: https://www.econbiz.de/10011880599
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Corporate tax responsibility in Africa : insight from Nigeria
Amaeshi, Kenneth; Adi, Bongo; Ikiebey, Godson; … - In: Africa journal of management 6 (2020) 2, pp. 115-131
Persistent link: https://www.econbiz.de/10012255725
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Tax competition : is it a source of the corporate savings glut?
Kawamoto, Atsushi; Muraki, Kei - 2020
This paper examines the determinants of corporate savings in a cross-country panel setting. Specifically, it employs firm-level data covering more than 540,000 firm-year observations for 12 advanced and emerging market economies. Panel regression results suggest that reductions in statutory...
Persistent link: https://www.econbiz.de/10012257127
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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
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The taxation of foreign profits : a unified view
Devereux, Michael P.; Fuest, Clemens; Lockwood, Ben - 2015
Persistent link: https://www.econbiz.de/10010509499
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Tax loss carrybacks : investment stimulus versus misallocation
Bethmann, Inga; Jacob, Martin; Müller, Maximilian André - In: The accounting review : a publication of the American … 93 (2018) 4, pp. 101-125
Persistent link: https://www.econbiz.de/10011906598
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Equilibria and location choice in corporate tax regimes
Niu, Ben - In: Public finance review : PFR 47 (2019) 2, pp. 433-458
Persistent link: https://www.econbiz.de/10011979436
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Closer economic integration and corporate tax systems
Clausing, Kimberly A. - In: Global economy journal : GEJ 8 (2008) 2, pp. 1-28
Persistent link: https://www.econbiz.de/10009491555
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Uncertainty in weighting formulary apportionment factors and its impact on after-tax income of multinational groups
Ortmann, Regina - 2015
Formulary apportionment is an intensively debated mechanism for allocating tax base within multinational groups. Systems under which the formula is identical in all jurisdictions and systems under which jurisdictions can determine the weights on the formula factors individually can be observed....
Persistent link: https://www.econbiz.de/10011334018