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Pass-through entity responses to preferential tax rates : evidence on economic activity and owner compensation in Kansas
DeBacker, Jason; Goodman, Lucas; Heim, Bradley T.; … - In: National tax journal 71 (2018) 4, pp. 687-706
Persistent link: https://www.econbiz.de/10012036102
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Why is corporate tax revenue stable while tax rates fall? : evidence from firm-level data
Fuest, Clemens; Hugger, Felix Sebastian; Wildgruber, Susanne - In: National tax journal 75 (2022) 3, pp. 481-515
Persistent link: https://www.econbiz.de/10013367535
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Taxes and firm size : a 40-year perspective
Green, Danielle H.; Plesko, George A. - In: National tax journal 74 (2021) 4, pp. 915-935
Persistent link: https://www.econbiz.de/10012876256
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Two cheers for corporate tax base broadening
Viard, Alan D. - In: National tax journal 62 (2009) 3, pp. 399-412
Persistent link: https://www.econbiz.de/10003903098
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Deferred tax positions and incentives for corporate behavior around corporate tax changes
Poterba, James M.; Rao, Nirupama; Seidman, Jeri K. - In: National tax journal 64 (2011) 1, pp. 27-57
Persistent link: https://www.econbiz.de/10009547643
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Reducing depreciation allowances to finance a lower corporate tax rate
Gravelle, Jane G. - In: National tax journal 64 (2011) 4, pp. 1039-1053
Persistent link: https://www.econbiz.de/10009557985
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Corporate tax reform : a macroeconomic perspective
Bull, Nicholas; Dowd, Tim A.; Moomau, Pamela H. - In: National tax journal 64 (2011) 4, pp. 923-942
Persistent link: https://www.econbiz.de/10009557991
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Distributing the corporate income tax : revised U.S. treasury methodology
Cronin, Julie-Anne; Lin, Emily Y.; Power, Laura; … - In: National tax journal 66 (2013) 1, pp. 239-262
Persistent link: https://www.econbiz.de/10009728558
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Profit taxation and the elasticity of the corporate income tax base : evidence from German corporate tax return data
Dwenger, Nadja; Steiner, Viktor - In: National tax journal 65 (2012) 1, pp. 117-150
Persistent link: https://www.econbiz.de/10009562062
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Tanzi (1987) : a retrospective
Wunder, Haroldene F. - In: National tax journal 54 (2001) 4, pp. 763-770
Persistent link: https://www.econbiz.de/10001645639