Similar Search Results

Corporate taxation and the quality of research and development

Ernst, Christof; Richter, Katharina; Riedel, Nadine - In: International Tax and Public Finance 21 (2014) 4, pp. 694-719

This paper examines the impact of tax incentives on corporate research and development (R&D) activity. R&D tax incentives are commonly provided as special tax allowances or tax credits. In recent years, several countries also reduced their income tax rates on R&D output with the purpose to...

Persistent link: https://www.econbiz.de/10010959263

Quantifying international tax avoidance : a review of the academic literature

Riedel, Nadine - In: Review of economics 69 (2018) 2, pp. 169-181

Persistent link: https://www.econbiz.de/10012010177

The impact of thin‐capitalization rules on the location of multinational firms’ foreign affiliates

Merlo, Valeria; Riedel, Nadine; Wamser, Georg - In: Review of International Economics 28 (2019) 1, pp. 35-61

Persistent link: https://www.econbiz.de/10012192851

Verschärfen multinationale Unternehmen den Steuerwettbewerb?

Becker, Johannes; Riedel, Nadine - In: Review of Economics 60 (2009) 1, pp. 57-68

Zusammenfassung In diesem Beitrag werden anhand eines einfachen Modells des Steuerwettbewerbs aktuelle empirische Studien zu Steuerwirkungen auf unternehmerische Entscheidungen diskutiert. Insbesondere die Rolle multinationaler Unternehmen steht dabei im Fokus der Untersuchung, sowie die Frage,...

Persistent link: https://www.econbiz.de/10014619225

Large and influential : Firm size and governments’ corporate tax rate choice

Riedel, Nadine; Simmler, Martin - In: Canadian Journal of Economics/Revue canadienne d'économique 54 (2021) 2, pp. 812-839

Persistent link: https://www.econbiz.de/10012634552

A snapshot of public finance research from immediately prior to the pandemic : IIPF 2020

Agrawal, David R.; Davies, Ronald B.; LaLumia, Sara; … - In: International tax and public finance 28 (2021) 5, pp. 1276-1297

Persistent link: https://www.econbiz.de/10012703957

Taxation and the allocation of risk inside the multinational firm

Becker, Johannes; Johannesen, Niels; Riedel, Nadine - In: Journal of public economics 183 (2020), pp. 1-20

Persistent link: https://www.econbiz.de/10012584067

Overearning : Revisited

Riedel, Nadine; Stüber, Robert - In: Journal of economic psychology : research in economic … 75 (2019) 1, pp. 1-15

Persistent link: https://www.econbiz.de/10012244125

Corporate taxes, patent shifting, and anti-avoidance rules : empirical evidence

Baumann, Martina; Boehm, Tobias; Knoll, Bodo; Riedel, Nadine - In: Public finance review : PFR 48 (2020) 4, pp. 467-504

Persistent link: https://www.econbiz.de/10012230897

The elasticity of corporate taxable income : evidence from South Africa

Lediga, Collen; Riedel, Nadine; Strohmaier, Kristina - In: Economics letters 175 (2019), pp. 43-46

Persistent link: https://www.econbiz.de/10012121133