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Taxation and the optimal constraint on corporate debt finance : why a comprehensive business income tax is suboptimal
Sørensen, Peter Birch - In: International tax and public finance 24 (2017) 5, pp. 731-753
Persistent link: https://www.econbiz.de/10011800053
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Neutral taxation of shareholder income
Sørensen, Peter Birch - In: International tax and public finance 12 (2005) 6, pp. 777-801
Persistent link: https://www.econbiz.de/10003199061
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Company tax reform in the European Union
Sørensen, Peter Birch - In: International tax and public finance 11 (2004) 1, pp. 91-115
Persistent link: https://www.econbiz.de/10001891047
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From the global income tax to the dual income tax : recent tax reforms in the Nordic countries
Sørensen, Peter Birch - In: International tax and public finance 1 (1994) 1, pp. 57-79
Persistent link: https://www.econbiz.de/10001166478