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Tax competition and fiscal equalization under corporate income taxation
Liesegang, Caterina; Runkel, Marco - In: International tax and public finance 25 (2018) 2, pp. 311-324
Persistent link: https://www.econbiz.de/10012033055
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Corporation taxes in the European Union : slowly moving toward comprehensive business income taxation?
Cnossen, Sijbren - In: International tax and public finance 25 (2018) 3, pp. 808-840
Persistent link: https://www.econbiz.de/10012033137
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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
Persistent link: https://www.econbiz.de/10011303154
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Tax reforms and the capital structure of banks
Hemmelgarn, Thomas; Teichmann, Daniel - In: International tax and public finance 21 (2014) 4, pp. 645-693
Persistent link: https://www.econbiz.de/10011303155
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Taxation and leverage in international banking
Gu, Grace Weishi; Mooij, Ruud A. de; Poghosyan, Tigran - In: International tax and public finance 22 (2015) 2, pp. 177-200
Persistent link: https://www.econbiz.de/10011303723
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Corporate income taxes around the world : a survey on forward-looking tax measures and two applications
Steinmüller, Elias; Thunecke, Georg U.; Wamser, Georg - In: International tax and public finance 26 (2019) 2, pp. 418-456
Persistent link: https://www.econbiz.de/10012231017
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Why the Norwegian shareholder income tax is neutral
Södersten, Jan - In: International tax and public finance 27 (2020) 1, pp. 32-37
Persistent link: https://www.econbiz.de/10012226498
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Unilateral introduction of destination-based cash-flow taxation
Becker, Johannes; Englisch, Joachim - In: International tax and public finance 27 (2020) 3, pp. 495-513
Persistent link: https://www.econbiz.de/10012226570
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Balancing act : weighing the factors affecting the taxation of capital income in a small open economy
McKeehan, Margaret K.; Zodrow, George R. - In: International tax and public finance 24 (2017) 1, pp. 1-35
Persistent link: https://www.econbiz.de/10011799833
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Introducing an IP license box in Switzerland : quantifying the effects
Chatagny, Florian; Köthenbürger, Marko; Stimmelmayr, … - In: International tax and public finance 24 (2017) 6, pp. 927-961
Persistent link: https://www.econbiz.de/10011800102