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Corporations' Federal income tax compliance costs : a study of small, medium-size, and large corporations

Johnston, Kenneth Stanton - 1963

Persistent link: https://www.econbiz.de/10003077887

New developments in small and medium-sized enterprise income tax policy : how to address income shifting from labor to capital income tax base

Tajika, Eiji; Yashio, Hiroyuki - In: Public policy review 14 (2018) 2, pp. 301-323

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Dividend tax credits and the elasticity of taxable income : evidence from small businesses

Gutierrez Cubillos, Pablo - 2022

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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