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Macroeconomic effects of corporate tax policy
Shevlin, Terry; Shivakumar, Lakshmanan; Urcan, Oktay - In: Journal of accounting & economics 68 (2019) 1, pp. 1-22
Persistent link: https://www.econbiz.de/10012139621
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The impact of mandatory deleveraging on corporate tax avoidance : evidence from a quasi-experiment in China
Xu, Zihui; Chen, Zifan; Deng, Lixing; Yu, Yan - In: Australian accounting review : AAR 32 (2022) 3, pp. 352-366
Persistent link: https://www.econbiz.de/10013461467
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Simulating the elimination of the US corporate income tax
Fehr, Hans; Jokisch, Sabine; Kambhampati, Ashwin; … - 2013
Persistent link: https://www.econbiz.de/10010234278
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Simulating the Elimination of the U.S. Corporate Income Tax
Fehr, Hans - 2013
income tax produces rapid and dramatic increases in the model's level of U.S. investment, output, and real wages, making the …
Persistent link: https://www.econbiz.de/10013071508
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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
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Simulating the Elimination of the U.S. Corporate Income Tax
Fehr, Hans - 2013
income tax produces rapid and dramatic increases in the model's level of U.S. investment, output, and real wages, making the …
Persistent link: https://www.econbiz.de/10012458906
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Tax transparency and international tax avoidance - evidence from country-by-country reporting
Vay, Heiko - 2020
Persistent link: https://www.econbiz.de/10012500555
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The effects of the tax cuts and jobs act on the tax-competitiveness of multinational corporations
Overesch, Michael; Reichert, Leon G. A.; Wamser, Georg - 2023
We exploit the 2017 US tax reform to learn about the tax-competitiveness of US multinational corporations (MNCs) relative to their international peers. Matching on the propensity score, we compare pairs of similar US and European firms listed on the S&P500 or StoxxEurope600 in a...
Persistent link: https://www.econbiz.de/10014228546
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The effect of mandatory extraction payment disclosures on corporate tax avoidance : evidence from the United Kingdom
Kobbi-Fakhfakh, Sameh; Driss, Fatma - In: Accounting in Europe 21 (2024) 1, pp. 44-67
Persistent link: https://www.econbiz.de/10014511955
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Simulating corporate income tax reform proposals with a dynamic CGE model
Bhattarai, Keshab; Haughton, Jonathan; Head, Michael; … - In: International journal of economics and finance 9 (2017) 5, pp. 20-35
Persistent link: https://www.econbiz.de/10011673388