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The shaky case for a business cash-flow tax over a business income tax

Batchelder, Lily L. - In: National tax journal 70 (2017) 4, pp. 901-935

Persistent link: https://www.econbiz.de/10011833861

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

The effects of corporate and individual income taxes on agricultural development in Nigeria

Omodero, Cordelia Onyinyechi - In: Folia oeconomica Stetinensia : FOS 22 (2022) 2, pp. 168-179

Persistent link: https://www.econbiz.de/10014370580

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

Assessing the effects of corporate taxation on the investment policy of manufacturing firms in Nigeria

Akinleye, Gideon Tayo; Olarewaju, Odunayo Magret; … - In: Folia oeconomica Stetinensia : FOS 19 (2019) 2, pp. 7-24

Persistent link: https://www.econbiz.de/10012261977

Corporate tax-mix and firm performance : a comprehensive assessment for Romanian listed companies

Lazăr, Sebastian; Istrate, Costel - In: Economic research 31 (2018) 1,2, pp. 1258-1272

Persistent link: https://www.econbiz.de/10012391448

Tax rate cut and firm investment : evidence from Thailand

Athiphat Muthitacharoen - In: Applied economics letters 28 (2021) 3, pp. 220-224

Persistent link: https://www.econbiz.de/10012415137

Research on the impact of tax shield effect on corporate capital structure : empirical analysis based on a-share listed companies

Lei, Lei - In: Modern economy 11 (2020) 1, pp. 126-139

Persistent link: https://www.econbiz.de/10012424206

Replacing corporate tax revenues with a mark-to-market tax on shareholder income

Toder, Eric J.; Viard, Alan D. - In: National tax journal 69 (2016) 3, pp. 701-732

Persistent link: https://www.econbiz.de/10011595345

The effects of corporate income tax on corporate capital structure : based on the data of listed companies in China

Wenhong, Li; Jiaqi, Wu; Tianran, Hu - In: International journal of economics and finance 8 (2016) 1, pp. 166-170

Persistent link: https://www.econbiz.de/10011427917

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