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Empirical analysis of corporate tax reforms : what is the null and where did it come from?
Hennessy, Christopher A.; Kasahara, Akitada; … - In: Journal of financial economics 135 (2020) 3, pp. 555-576
Persistent link: https://www.econbiz.de/10012543195
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Does ownership affect the impact of taxes on firm behaviour? : evidence from China
Fuest, Clemens; Liu, Li - 2015
Persistent link: https://www.econbiz.de/10010516525
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Croatian banks profitability under capital requirements pressure
Novokmet, Ana Kundid; Pavić, Ana - In: Management : journal of contemporary management issues 26 (2021) 1, pp. 17-43
Persistent link: https://www.econbiz.de/10012664824
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Corporate taxation and firm-specific determinants of capital structure : evidence from the UK and US multinational firms
Ali, Sarmad; Rangone, Adalberto; Farooq, Muhammad - In: Journal of risk and financial management : JRFM 15 (2022) 2, pp. 1-17
This paper aims to examine whether effective tax rate and firm-specific factors (such as firm size, growth opportunities, tangibility, risk, profitability, non-debt tax shields and liquidity) impact the capital structure of multinational firms in the energy sector. We employ regression models...
Persistent link: https://www.econbiz.de/10012820677
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Anticipating tax changes : evidence from the Finnish corporate income tax reform of 2005
Karl, Seppo; Karikallio, Hanna; Pirttilä, Jukka - In: Fiscal studies : the journal of the Institute for … 29 (2008) 2, pp. 167-196
Persistent link: https://www.econbiz.de/10003768401
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Effects of corporate tax reforms on SMEs' investment decisions under the particular consideration of inflation
Nam, Chang-woon; Radulescu, Doina - In: Small business economics : an entrepreneurship journal 29 (2007) 1/2, pp. 101-118
Persistent link: https://www.econbiz.de/10003471270
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Effective corporate taxation, tax incidence and tax reforms : evidence from OECD countries
Barrios Cobos, Salvador; Nicodème, Gaëtan; Sánchez … - 2014
Persistent link: https://www.econbiz.de/10010383239
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The effects of tax reforms to address the debt-equity bias on the cost of capital and on effective tax rates
Zentrum für Europäische Wirtschaftsforschung - 2016
Persistent link: https://www.econbiz.de/10011557398
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Effective corporate taxation, tax incidence and tax reforms : evidence from OECD countries
Barrios Cobos, Salvador; Nicodème, Gae͏̈tan J. A.; … - 2014 - This version: October 2014
The present study provides estimates of the Effective Marginal Tax Rates (EMTRs) for a sample of 17 OECD countries and 11 manufacturing sectors in a single framework encompassing capital, labour and energy taxes. Our cross-country/cross-sector approach allows us comparing the incentives provided...
Persistent link: https://www.econbiz.de/10010418228
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Anticipating tax changes : evidence from the Finnish corporate income tax reform of 2005
Kari, Seppo (contributor); Karikallio, Hanna (contributor);  … - 2008
Persistent link: https://www.econbiz.de/10003630778