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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

Corporate behavioral responses to the TCJA for tax years 2017-2018

Dowd, Tim A.; Giosa, Christopher; Willingham, Thomas - In: National tax journal 73 (2020) 4, pp. 1109-1134

Persistent link: https://www.econbiz.de/10012590752

Do corporate tax cuts increase investments?

Dobbins, Laura; Jacob, Martin - In: Accounting and business research : a research quarterly … 46 (2016) 7, pp. 731-759

Persistent link: https://www.econbiz.de/10011601134

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

The effect of taxes on Corporate Financing Decisions – Evidence from the German Interest Barrier

Alberternst, Stephan; Sureth, Caren - 2015

The Organisation for Economic Co-Operation and Development (OECD) recently proposed an interest barrier to fight tax base erosion and profit shifting (BEPS). We use the introduction of such an interest deductibility restriction in Germany as a quasi-experiment and find significant corporate...

Persistent link: https://www.econbiz.de/10011334123