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Corporate tax incentives & capital structure : new evidence from UK firm-level tax returns

Devereux, Michael P.; Maffini, Giorgia; Xing, Jing - 2017

Persistent link: https://www.econbiz.de/10011942918

Corporate tax incentives and capital structure : empirical evidence from UK tax returns

Devereux, Michael P.; Maffini, Giorgia; Xing, Jing - 2015

Persistent link: https://www.econbiz.de/10011292357

Corporate tax incentives and capital structure : new evidence from UK firm-level tax returns

Devereux, Michael P.; Maffini, Giorgia; Xing, Jing - In: Journal of banking & finance 88 (2018), pp. 250-266

Persistent link: https://www.econbiz.de/10011962910

Issues in the design of taxes on corporate profit

Devereux, Michael P. - In: National tax journal 65 (2012) 3, pp. 709-730

Persistent link: https://www.econbiz.de/10009659787

Issues in the design of taxes on corporate profit

Devereux, Michael P. - 2012

Persistent link: https://www.econbiz.de/10009582543

Who will pay amount A?

Devereux, Michael P.; Simmler, Martin - 2021

Based on the agreed Pillar 1 threshold of proﬁtability of 10% (and given that ﬁnancial and extractive companies are excluded), then only 78 of the world’s 500 largest companies will be affected. If the proportion of proﬁt above this threshold liable to Amount A is set to 20% (from the...

Persistent link: https://www.econbiz.de/10012595122