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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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Effective corporate tax burden and firm size in South Africa : a firm-level analysis
Carreras, Marco; Dachapalli, Chandu; Mascagni, Giulia - 2017
We investigate the relationship between the corporate income tax burden and firm size in South Africa using a panel dataset from companies' tax returns. We find that medium-sized companies are experiencing the lowest effective tax rate, while the smallest companies are facing the highest...
Persistent link: https://www.econbiz.de/10011776517
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Effective marginal tax rates on corporate income in the Republic of Macedonia
Gruevski, Ilija - In: Economic development : journal of the Institute of … 15 (2013) 3, pp. 129-146
Persistent link: https://www.econbiz.de/10010247811
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The shaky case for a business cash-flow tax over a business income tax
Batchelder, Lily L. - In: National tax journal 70 (2017) 4, pp. 901-935
Persistent link: https://www.econbiz.de/10011833861
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Income taxation and business incorporation : evidence from the early twentieth century
Liu, Li - In: National tax journal 67 (2014) 2, pp. 387-418
Persistent link: https://www.econbiz.de/10010390983
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Assessing the effects of corporate taxation on the investment policy of manufacturing firms in Nigeria
Akinleye, Gideon Tayo; Olarewaju, Odunayo Magret; … - In: Folia oeconomica Stetinensia : FOS 19 (2019) 2, pp. 7-24
Persistent link: https://www.econbiz.de/10012261977
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Research on the impact of tax shield effect on corporate capital structure : empirical analysis based on a-share listed companies
Lei, Lei - In: Modern economy 11 (2020) 1, pp. 126-139
Persistent link: https://www.econbiz.de/10012424206
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An evaluation of the effect of taxation policy on inflation in Nigeria
Adegbite, Tajudeen Adejare - In: Copernican Journal of Finance & Accounting : CJF&A 8 (2019) 2, pp. 7-23
Persistent link: https://www.econbiz.de/10012211591
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Tax reforms and inter-temporal shifting of corporate income: evidence from tax records in Slovakia
Bukovina, Jaroslav; Lichard, Tomáš; Palguta, Ján; … - 2020
Persistent link: https://www.econbiz.de/10012302339
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The influence of new enterprise tax reform on foreign invested enterprises in China : based on Computable General Equilibrium (CGE) analysis
Ye, Zhiqiang; Chen, Liqing; Shan, Yaling - In: Modern economy 7 (2016) 11, pp. 1153-1167
Persistent link: https://www.econbiz.de/10011600050