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Designing international tax reform : lessons from TCJA

Herzfeld, Mindy - In: International tax and public finance 28 (2021) 5, pp. 1163-1187

Persistent link: https://www.econbiz.de/10012703903

Madiès, Thierry; Tarola, Ornella; Taugourdeau, Emmanuelle - In: International tax and public finance 29 (2022) 6, pp. 1527-1560

Persistent link: https://www.econbiz.de/10013542002

Corporate income tax, IP boxes and the location of R&D

Shehaj, Pranvera; Weichenrieder, Alfons J. - In: International tax and public finance 31 (2024) 1, pp. 203-242

Persistent link: https://www.econbiz.de/10015056349

Tax haven incorporation and financial reporting transparency

Lewellen, Christina M. - In: Review of accounting studies 28 (2023) 3, pp. 1811-1855

Persistent link: https://www.econbiz.de/10014383877

The differential effects of bilateral tax treaties

Blonigen, Bruce A.; Oldenski, Lindsay; Sly, Nicholas - In: American economic journal : a journal of the American … 6 (2014) 2, pp. 1-18

Persistent link: https://www.econbiz.de/10010372699

Do capital tax incentives attract new businesses? : evidence across industries from the new markets tax credit

Wolf, Kaitlyn; Ross, Amanda - 2014

Policy makers at all levels of government believe that one of the key drivers of local economic growth is new businesses. Therefore, governments design policy with the intention of attracting businesses with the hopes that this will create future growth in struggling areas. Over the past few...

Persistent link: https://www.econbiz.de/10011492992