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Impact of taxation on FDI flows into European Union countries : empirical evidence from a gravity approach
Raudonen, Svetlana - In: Global business & economics review 18 (2016) 3/4, pp. 402-419
Persistent link: https://www.econbiz.de/10011665308
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Does globalization affect taxation policies? : evidence from Turkey
Nacar, Birsen; Karabacak, Yakup - In: Applied economics letters 30 (2023) 12, pp. 1627-1630
Persistent link: https://www.econbiz.de/10014304883
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Corporate tax rate cut on the cost behavior of high-tech companies : the case of China
Jiang, EnLu; Yoon, SungMan; Suh, JungHwa - In: Applied economics 55 (2023) 20, pp. 2323-2336
Persistent link: https://www.econbiz.de/10014294927
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Corporate tax rates and regional integration : evidence from transition countries
Klofat, Aleksandra - In: Journal of economic integration 32 (2017) 1, pp. 1-34
Persistent link: https://www.econbiz.de/10011637680
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Corporate effective tax rates for research and policy
Janský, Petr - In: Public finance review : PFR 51 (2023) 2, pp. 171-205
Persistent link: https://www.econbiz.de/10014233433
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An ex-ante assessment of the AGI : firm-level evidence from Belgian tax return data
Buyl, Pieter; Roggeman, Annelies; Verleyen, Isabelle - In: CESifo economic studies : a joint initiative of the … 68 (2022) 1, pp. 46-72
Persistent link: https://www.econbiz.de/10012876568
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Corporate effective tax rates for R&D : The case of expenditure-based R&D tax incentives
González Cabral, Ana Cinta - 2021
R&D tax incentives have become a widely used policy tool to promote business R&D. How do they shape firms’ incentives to invest in R&D? This paper contributes a methodology to construct forward-looking effective tax rates for an R&D investment that reflect the value of expenditure-based R&D...
Persistent link: https://www.econbiz.de/10012630195
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Measuring corporate tax rate and tax base avoidance of U.S. Domestic and U.S. multinational firms
Lampenius, Niklas; Shevlin, Terry; Stenzel, Arthur - In: Journal of accounting & economics 72 (2021) 1, pp. 1-26
Persistent link: https://www.econbiz.de/10013203481
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The decreasing trend in U.S. cash effective tax rates : the role of growth in pre-tax income
Edwards, Alexander; Kubata, Adrian; Shevlin, Terry - In: The accounting review : a publication of the American … 96 (2021) 5, pp. 230-261
Persistent link: https://www.econbiz.de/10012643673
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Chief financial officers' power, institutional environment, and corporate effective tax rate : evidence from China
Pu, Danlin; Hong, Yun; Hsueh, Ming-Hsien - In: Emerging markets finance & trade : a journal of the … 51 (2015), pp. 196-213
Persistent link: https://www.econbiz.de/10011603448