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Do tax incentives decelerate corporate financialization? : evidence from the VAT reform in China
Li, Xing; Shen, Guangjun - In: Economic modelling 125 (2023), pp. 1-11
Persistent link: https://www.econbiz.de/10014463608
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Depreciation allowances in South Africa
Calitz, Estian; Muwanga-Zake, Eva; Sithole, Alexius; … - In: Journal for studies in economics and econometrics : SEE 45 (2021) 1, pp. 1-22
Persistent link: https://www.econbiz.de/10013173958
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Pouring oil on fire : interest deductibility and corporate debt
Dallari, Pietro; End, Nicolas; Miryugin, Fedor; Tieman, … - In: International tax and public finance 27 (2020) 6, pp. 1520-1556
Persistent link: https://www.econbiz.de/10012310892
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Organizational-form choice and tax incentives : multi-country evidence
Lejour, Arjan; Massenz, Gabriella - In: FinanzArchiv : European journal of public finance 77 (2021) 3, pp. 247-286
Persistent link: https://www.econbiz.de/10012806028
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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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Corporate value added tax avoidance
Zhang, Junsheng; Huo, Zheng; Zeng, Yamin; Tang, Xiaojian; … - In: Accounting forum : advancing the interdisciplinary and … 45 (2021) 4, pp. 338-362
Persistent link: https://www.econbiz.de/10013161625
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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
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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
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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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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