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Income taxation and business incorporation : evidence from the early twentieth century
Liu, Li - In: National tax journal 67 (2014) 2, pp. 387-418
Persistent link: https://www.econbiz.de/10010390983
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Replacing corporate tax revenues with a mark-to-market tax on shareholder income
Toder, Eric J.; Viard, Alan D. - In: National tax journal 69 (2016) 3, pp. 701-732
Persistent link: https://www.econbiz.de/10011595345
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The shaky case for a business cash-flow tax over a business income tax
Batchelder, Lily L. - In: National tax journal 70 (2017) 4, pp. 901-935
Persistent link: https://www.econbiz.de/10011833861
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Assessing profit shifting using country-by-country reports : a nonlinear response to tax rate differentials
Bratta, Barbara; Santomartino, Vera; Acciari, Paolo - In: National tax journal 77 (2024) 2, pp. 349-380
Persistent link: https://www.econbiz.de/10014633961
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What do we know about corporate tax competition?
Devereux, Michael P.; Loretz, Simon - In: National tax journal 66 (2013) 3, pp. 745-773
Persistent link: https://www.econbiz.de/10010256971
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Corporate behavioral responses to the TCJA for tax years 2017-2018
Dowd, Tim A.; Giosa, Christopher; Willingham, Thomas - In: National tax journal 73 (2020) 4, pp. 1109-1134
Persistent link: https://www.econbiz.de/10012590752
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Profit shifting before and after the tax cuts and jobs act
Clausing, Kimberly A. - In: National tax journal 73 (2020) 4, pp. 1233-1265
Persistent link: https://www.econbiz.de/10012590770
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The U.S. state experience under formulary apportionment : are there lessons for international reform?
Clausing, Kimberly A. - In: National tax journal 69 (2016) 2, pp. 353-385
Persistent link: https://www.econbiz.de/10011590597
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Is U.S. corporate income double-taxed?
Burman, Leonard E.; Clausing, Kimberly A.; Austin, Lydia - In: National tax journal 70 (2017) 3, pp. 675-705
Persistent link: https://www.econbiz.de/10011833236
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Risk consequences of tax-motivated choice of organizational form in the banking industry
Mayberry, Michael A.; Weaver, Connie D.; Wilde, Jaron H. - In: National tax journal 68 (2015) 4, pp. 999-1024
Persistent link: https://www.econbiz.de/10011619316