of national tax rates and differences between national and foreign tax rates. These differences matter because … multinationals have an incentive to shift debt to high-tax countries. The predictions of the model are tested using a novel firm …-level dataset for European multinationals and their subsidiaries, combined with newly collected data on the international tax …

This study focused on environmental tax measures, and on allocation, pricing, and taxation of Iceland’s major … hydropower and geothermal resources. Measures to secure the tax base for the corporate income tax (CIT) are proposed. Taxation of …-intensive industries should be avoided. The proposals in this paper aim at efficiency and equity in the tax system rather than revenue …

the consequence of the occurrence of credit rationing on farmer's capital accumulation, investment and supply. The method … discount rate. Finally, if the uncertainty is introduced, then the level of investment spending and capital accumulation is …

The need to conclude bilateral agreements on avoidance of double taxation is determined by the fact that national tax … regulations differ from state to state. In the same time unilateral tax measures adopted by national law to avoid double taxation … don’t correspond to tax legislation of all countries with which Romania has economic relations. To avoid double taxation …