This paper presents a model that relates a multinational firm's optimal debt policy to taxation and to non-tax factors …

Using a large international firm-level data set, we estimate separate effects of host and parent country taxation on … the location decisions of multinational firms. Both types of taxation are estimated to have a negative impact on the … location of new foreign subsidiaries. In fact, the impact of parent country taxation is estimated to be relatively large …

In a cross-border takeover, the tax base associated with future capital gains is transferred from target shareholders … to acquirer shareholders. Cross-country differences in capital gains tax rates enable us to estimate the discount in … capital by 5.3% of its no-tax level. This indicates that capital gains taxation is a significant cost to firms when issuing …

This paper examines the appropriate taxation of financial services under a broad-based consumption tax. It is assumed …

This paper considers the taxation of small business and entrepreneurial incomes in Poland. In both transition economies … and existing West European market economies, the efficient taxation of entrepreneurial incomes presents particular … to the taxation of entrepreneurs in transition economies. …