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International taxation and multinational firm location decisions
Barrios Cobos, Salvador; Huizinga, Harry; Laeven, Luc; … - 2008
Persistent link: https://www.econbiz.de/10003846883
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Thin capitalization rules and multinational firm capital structure
Blouin, Jennifer L.; Huizinga, Harry; Laeven, Luc; … - 2013
Persistent link: https://www.econbiz.de/10010358553
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Taxes and business philanthropy in Armenia
Asatryan, Zareh; Joulfaian, David - 2021
The majority of countries around the world provide tax incentives for business philanthropy. However, little is known … about the responsiveness of businesses to this tax treatment. This paper expands on this scant literature by focusing on the … Armenian tax system which provides incentives for business philanthropy. The support takes the form of a deduction capped at a …
Persistent link: https://www.econbiz.de/10012438212
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A life cycle labour supply model with taxes estimated on German panel data : the case of parallel preferences
Laisney, François; Lechner, Michael; Soest, Arthur van; … - 1993
Persistent link: https://www.econbiz.de/10003890029
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A life cycle labour supply model with taxes estimated on German panel data : the case of parallel preferences
Laisney, François; Lechner, Michael; Soest, Arthur van; … - 1993
We estimate Frisch labour supply functions for married women using information on desired hours, under the assumptions that these are based on a smooth convex approximation of the budget constraint. The minimum distance approach used allows for correlated random effects both in the wage and in...
Persistent link: https://www.econbiz.de/10011619417