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The effect of an allowance for corporate equity on capital structure : evidence from Austria
Petutschnig, Matthias; Rünger, Silke - In: Public finance review : PFR 50 (2022) 5, pp. 597-642
Persistent link: https://www.econbiz.de/10013388963
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The efficiency loss of capital income taxation under imperfect loss offset provisions
Ahsan, Syed M.; Tsigaris, Panagiotis Demetrios - In: Public finance review : PFR 37 (2009) 6, pp. 710-731
Persistent link: https://www.econbiz.de/10003901048
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Equilibria and location choice in corporate tax regimes
Niu, Ben - In: Public finance review : PFR 47 (2019) 2, pp. 433-458
Persistent link: https://www.econbiz.de/10011979436
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Corporate effective tax rates for research and policy
Janský, Petr - In: Public finance review : PFR 51 (2023) 2, pp. 171-205
Persistent link: https://www.econbiz.de/10014233433
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To pay or to delay : an economic analysis of the decision to delay and the incidence of delaying the payment of corporate income tax
Feltham, Glenn D. - In: Public finance review : PFR 25 (1997) 6, pp. 601-628
Persistent link: https://www.econbiz.de/10001229763
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Corporate taxes, patent shifting, and anti-avoidance rules : empirical evidence
Baumann, Martina; Boehm, Tobias; Knoll, Bodo; Riedel, Nadine - In: Public finance review : PFR 48 (2020) 4, pp. 467-504
Persistent link: https://www.econbiz.de/10012230897
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What factors entice states to manipulate corporate income tax apportionment formulas?
Deskins, John; Hill, Brian C. - In: Public finance review : PFR 51 (2023) 5, pp. 669-687
Persistent link: https://www.econbiz.de/10014368355
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The diffusion of state tax incentives for business
Leiser, Stephanie - In: Public finance review : PFR 45 (2017) 3, pp. 334-363
Persistent link: https://www.econbiz.de/10011703744
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A suggestion for evaluating the redistributional effects of tax changes : with an application to the 2006 Norwegian tax reform
Thoresen, Thor Olav; Bø, Erlend Eide; Fjærli, Erik - In: Public finance review : PFR 40 (2012) 3, pp. 303-338
Persistent link: https://www.econbiz.de/10009541208
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New evidence on asset location from the Survey of Consumer Finances
Jinjarak, Yothin; Zhou, Jie - In: Public finance review : PFR 39 (2011) 4, pp. 594-615
Persistent link: https://www.econbiz.de/10009309522