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Is the common (consolidated) corporate tax base a suitable solution for SMEs?
Solilová, Veronika; Nerudová, Danuše - In: International journal of trade and global markets 11 (2018) 3, pp. 200-212
Persistent link: https://www.econbiz.de/10011974061
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The (potential) impact of Brexit on UK SMEs : regional evidence and public policy implications
Brown, Ross; Liñares-Zegarra, Jose; Wilson, John O. S. - In: Regional studies : official journal of the Regional … 53 (2019) 5, pp. 761-770
Persistent link: https://www.econbiz.de/10012211416
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Modelling the impact of European taxation on the UK small company sector
Poutziouris, Panikkos; Chittenden, Francis; Michaelas, Nicos - In: Tax administration in the 21st century : [the Fourth …, (pp. 149-165). 2001
Persistent link: https://www.econbiz.de/10001653448
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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
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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
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Verso un modello fiscale comunitario per le piccole e medie imprese
Tahiraj, Rezarta - In: Piccola impresa (2008) 3, pp. 91-103
Persistent link: https://www.econbiz.de/10003900018
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Is the corporation tax a barrier to productivity growth?
Romero Jordán, Desiderio; Sanz Labrador, Ismael; Sanz, … - In: Small business economics : an international journal 55 (2020) 1, pp. 23-38
Persistent link: https://www.econbiz.de/10012236529
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Effects of corporate tax reforms on SMEs' investment decisions under the particular consideration of inflation
Nam, Chang-woon; Radulescu, Doina - 2005
Corporate tax reforms carried out in EU countries since 1980 entail lower statutory tax rates and reductions in generous tax depreciation provisions. Several countries including the UK have reduced tax rates for SMEs. This study compares incentive effects of such reforms on the SMEs’...
Persistent link: https://www.econbiz.de/10003007627
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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
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Brexit and new perspectives of an unconventional way of Eurozone revival
Kyriazis, Nikolaos A.; Economou, Emmanouil Marios L. - In: Journal of central banking theory and practice 8 (2019) 3, pp. 5-20
through the prism of the new EU era without the UK in order to highlight the pros and cons of the historical Brexit decision …
Persistent link: https://www.econbiz.de/10012101432