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Is the Burden Too Small? – Effective Tax Rates in Ghana
Nguyen-Thanh, David; Strupat, Christoph - Rheinisch-Westfälisches Institut für … - 2012
This paper examines capital income taxation in Ghana. We calculate effective marginal tax rates (EMTR) and effective … has not been done so far for Ghana. We find that the wide range of tax incentives leads to a high variation of effective … average tax rates in Ghana. Tax holidays and preferential income tax rates lower the effective tax burden to a significant …
Persistent link: https://www.econbiz.de/10010598400
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Effective Corporate Income Tax Burden in Croatia
Šimović, Hrvoje - Ekonomski Fakultet, Sveučilište u Zagrebu - 2009
This paper provides an analysis of corporate income tax (CIT) in Croatia. Given the fact that Croatia implements a consumption-based CIT and a number of tax incentives, the purpose of this paper is to establish the level of effective tax burden on companies in Croatia. In addition to analyzing...
Persistent link: https://www.econbiz.de/10005536916
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Corporate Effective Tax Rates in Asian Countries
Suzuki, Masaaki - Institute of Economic Research, Kyoto University - 2013
This paper aims to (a) calculate Devereux and Griffith’s (2003) forward-looking effective tax rates for 12 Asian countries over a span of 30 years, (b) show the impact of tax holidays on the effective tax rate in Asian countries, and (c) empirically explore the possibility of tax competition...
Persistent link: https://www.econbiz.de/10010678638
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The separation of ownership and control and corporate tax avoidance
Badertscher, Brad A.; Katz, Sharon P.; Rego, Sonja O. - In: Journal of Accounting and Economics 56 (2013) 2, pp. 228-250
We examine whether variation in the separation of ownership and control influences the tax practices of private firms with different ownership structures. Fama and Jensen (1983) assert that when equity ownership and corporate decision-making are concentrated in just a small number of...
Persistent link: https://www.econbiz.de/10010729564
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Corporate effective tax rates in Asian countries
Suzuki, Masaaki - In: Japan and the World Economy 29 (2014) C, pp. 1-17
This paper aims to (a) calculate Devereux and Griffith's (2003) forward-looking effective tax rates for 12 Asian countries over a span of 30 years, (b) show the impact of tax holidays on the effective tax rate in Asian countries, and (c) empirically explore the possibility of tax competition...
Persistent link: https://www.econbiz.de/10010753540
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Corporate Taxation and Exports: Evidence from Italian Firm-Level Data
Federici, Daniela; Parisi, Valentino - In: Review of Economics & Finance 4 (2014) May, pp. 23-38
This paper analyses the relationship between corporate taxes and exports of Italian firms. We use an integrated dataset for the manufacturing industry combining, for the period 2004-2006, survey data on enterprises and company accounts to analyse firms' export participation. Our results suggest...
Persistent link: https://www.econbiz.de/10011075748
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How would the design of an alternative minimum tax impact the effective corporate tax rate in Belgium?
Daxbek, Vincent; Estache, Antonio - C.E.P.R. Discussion Papers - 2013
The main purpose of this paper is to provide an assessment of the impact of the introduction of an alternative minimum tax (AMT) in Belgium with a focus on the impact on various distortions margins. In the process, we provide an up-to date account of the state of effective corporate taxation in...
Persistent link: https://www.econbiz.de/10011084174
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The Comparative Analysis of Specific Effective Average Tax Rates of Corporation in the EU Countries in Years 1998 – 2007
Kubátová, Květa - In: Český finanční a účetní časopis 2011 (2011) 4, pp. 79-91
This article based on comparative analysis investigates the effective average tax rates of corporations determining an actual tax burden in EU Member states with the emphasis on the Czech Republic and further the individual effective rates calculated by various methods. However corporations are...
Persistent link: https://www.econbiz.de/10011194842
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Corporate taxation and exports
Federici, Daniela; Parisi, Valentino - Volkswirtschaftliche Fakultät, … - 2012
The paper analyses the relationship between corporate taxes and exports at firm level. We use an integrated dataset that combines, for the period 2004-2006, survey data(Indagine sulle Imprese Manifatturiere) and company accounts for the manufacturing sector to estimate a Probit and a Tobit...
Persistent link: https://www.econbiz.de/10011114425
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Corporate Taxation and Exports
Federici, Daniela; Parisi, Valentino - Dipartimento di Economia e Giurisprudenzia, Facoltà di … - 2012
This paper analyses the relationship between corporate taxes and exports at firm level in Italy. We use an integrated dataset that combines for the period 2004-2006 survey data (Indagine sulle Imprese Manifatturiere) on enterprises and company accounts for the manufacturing sector to estimate a...
Persistent link: https://www.econbiz.de/10010614213