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Turnover-based corporate income taxation and corporate risk-taking

Amberger, Harald; Siahaan, Fernando; Sureth, Caren - 2023

Persistent link: https://www.econbiz.de/10014477185

Turnover-based corporate income taxation and corporate risk-taking

Siahaan, Fernando; Amberger, Harald; Sureth, Caren - 2023

This study investigates the effect of a Turnover-based Corporate Income Tax (TbCIT) on corporate risk-taking. TbCIT is a simplified presumptive tax levied on a firm's turnover and commonly applied to SMEs and hard-to-tax income. Using a rich sample of Indonesian firms for the years 2009 to 2021,...

Persistent link: https://www.econbiz.de/10014486592

The use of SME tax incentives in the European Union

Bergner, Sören Martin; Bräutigam, Rainer; Evers, … - 2017

companies. We find that SME tax incentives are a commonly used measure among European policy makers. The vast majority of … examine the arguments potentially justifying the usage of SME tax incentives. As a main result, small firms per se do not … commonly associated with SMEs - and possibly warranting the use of SME tax incentives - can therefore not be confirmed. Instead …

Persistent link: https://www.econbiz.de/10011591958