Narrow search
Showing 1 - 10 of 8,986
Cover Image
The US corporate income tax reform and its implications for the EU
Janský, Petr - 2019
The recent US tax reform, Tax Cuts and Jobs Act of 2017, lowered the statutory corporate income tax rates and brought other important changes for the taxation of multinational enterprises worldwide. This paper reviews these changes and discusses their effects for effective tax rates and tax...
Persistent link: https://www.econbiz.de/10012013885
Cover Image
National measures on taxing the digital economy
Grondona, Veronica; Chowdhary, Abdul Muheet; Uribe, Daniel - 2020
Persistent link: https://www.econbiz.de/10012433970
Cover Image
Corporate tax changes under the UK coalition government (2010-15)
Miller, Helen; Pope, Thomas - In: Fiscal studies : the journal of the Institute for … 36 (2015) 3, pp. 327-347
Persistent link: https://www.econbiz.de/10011413335
Cover Image
Tax uncertainty : economic evidence and policy responses
Zangari, Ernesto; Caiumi, Antonella; Hemmelgarn, Thomas - 2015
Persistent link: https://www.econbiz.de/10011641489
Cover Image
Inside the EU code of conduct group : 20 years of tacking harmful tax competition
Nouwen, Martijn F. - 2021
Persistent link: https://www.econbiz.de/10014328313
Cover Image
Inside the EU code of conduct group : 20 years of tackling harmful tax competition
Nouwen, Martijn F. - 2021
Persistent link: https://www.econbiz.de/10012492335
Cover Image
Corporate tax policy and unemployment in Europe : an applied general equilibrium analysis
Bettendorf, Leon; Horst, Albert van der; Mooij, Ruud A. de - 2007
This paper analyzes the impact of corporate taxes on structural unemployment, using an applied general equilibrium … model for the European Union. We find that the unemployment and welfare effects of corporate taxes differ considerably among … corporate taxes on unemployment may be smaller than the effect of labour and value-added taxes (e.g. under relatively strong …
Persistent link: https://www.econbiz.de/10011372991
Cover Image
Tax avoidance through securitization
Uhde, André - In: The quarterly review of economics and finance : journal … 79 (2021), pp. 411-421
Persistent link: https://www.econbiz.de/10012655077
Cover Image
Tax avoidance as an unintended consequence of environmental regulation : evidence from the EU ETS
Compagnie, Vincent; Struyfs, Kristof; Torsin, Wouter - In: The journal of corporate finance : contracting, … 82 (2023), pp. 1-26
Persistent link: https://www.econbiz.de/10014434972
Cover Image
The impact of the COVID-19 pandemic on corporate tax avoidance : evidence from S&P 500 firms
Kobbi-Fakhfakh, Sameh; Bougacha, Fatma - In: Journal of financial reporting & accounting : JFRA 21 (2023) 4, pp. 847-866
Persistent link: https://www.econbiz.de/10014381026