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Taxes, innovation and productivity
Cloyne, James; Martinez, Joseba; Mumtaz, Haroon; … - 2024
temporary cut in corporate income tax rates leads to a long-lasting increase in innovation and productivity, whereas changes in …
Persistent link: https://www.econbiz.de/10015066996
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Tax related measures as an anticrisis instrument: a case of Estonia, Finland, Greece, Ireland, Slovakia and Romania
Szarowská, Irena - In: Public administration & regional studies 3 (2010) 1, pp. 23-35
Persistent link: https://www.econbiz.de/10008907529
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Corporate investment and corporate taxation during the economic crisis in Slovenia
Verbič, Miroslav; Črnigoj, Matjaž - 2015
Persistent link: https://www.econbiz.de/10011280872
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Company Tax Integration in the European Union During Economic Crisis – Why and How?
Sting, Anna - 2014
Company tax integration in the EU is yet to be realised. This article first outlines the main benefits of company tax integration for the Economic and Monetary Union, and also discusses the main legal obstacles the EU Treaties pose for harmonisation of company tax. The main problem identified is...
Persistent link: https://www.econbiz.de/10013052893
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Losses never sleep : the effect of tax loss offset on stock market returns during economic crises
Koch, Reinald; Holtmann, Svea; Giese, Henning - 2022
We analyze to what extent more generous tax loss offset regulations are associated with a weaker decline and stronger recovery of firm stock prices during economic crises. We argue that an unrestricted loss carryforward and, particularly, an unrestricted loss carryback provides firms with...
Persistent link: https://www.econbiz.de/10013186465
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Can government improve tax compliance by adopting advanced information technology? : evidence from the Golden Tax Project III in China
Li, Jianjun; Wang, Xuan; Wu, Yaping - In: Economic modelling 93 (2020), pp. 384-397
Persistent link: https://www.econbiz.de/10012430172
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The dynamic effects of income tax changes in a world of ideas
Cloyne, James; Martinez, Joseba; Mumtaz, Haroon; … - 2023
foster R&D spending and innovation, leading to a persistent increase in aggregate productivity and output. In contrast … rate of return to investment in innovation between 20% and 75%. …
Persistent link: https://www.econbiz.de/10014475415
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Losses never sleep : the effect of tax loss offset on stock market returns during economic crises
Koch, Reinald; Holtmann, Svea; Giese, Henning - In: Journal of business economics : JBE 93 (2023) 1/2, pp. 59-109
Persistent link: https://www.econbiz.de/10014227720
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Technological change
Köllinger, Philipp - 2006
innovation, either to reduce production costs for a given output, to create a new product or service, or to deliver products to …
Persistent link: https://www.econbiz.de/10009467190