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Research and development tax planning of multinational firms
Richter, Katharina - 2015
Persistent link: https://www.econbiz.de/10011308671
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Five empirical essays on corporate taxation
Dreßler, Daniel - 2012
Persistent link: https://www.econbiz.de/10009688989
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Marktunvollkommenheiten und die Gewinnverwendungspolitik von Aktiengesellschaften
Ohrem, Elke - 2000
Persistent link: https://www.econbiz.de/10001423824
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Corporate taxation and multinational activity
Egger, Peter; Loretz, Simon; Pfaffermayr, Michael; … - 2006
Persistent link: https://www.econbiz.de/10003364720
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Income shifting, investment, and tax competition : theory and evidence from provincial taxation in Canada
Mintz, Jack M.; Smart, Michael - 2001
companies to reduce subnational corporate taxes in Canada. A simple theoretical model shows how interjurisdictional tax planning … suggests income shifting has pronounced effects on provincial tax bases in Canada. According to our preferred estimate, the …
Persistent link: https://www.econbiz.de/10011399729
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Income shifting, investment, and tax competition : theory and evidence from provincial taxation in Canada
Mintz, Jack M.; Smart, Michael - 2001
companies to reduce subnational corporate taxes in Canada. A simple theoretical model shows how interjurisdictional tax planning … records suggests income shifting has pronounced effects on provincial tax bases in Canada. According to our preferred estimate …
Persistent link: https://www.econbiz.de/10001624212
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Income shifting, investment, and tax competition : theory and evidence from provincial taxation in Canada
Mintz, Jack M.; Smart, Michael - In: Journal of public economics 88 (2004) 6, pp. 1149-1168
Persistent link: https://www.econbiz.de/10001971438
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Testing the impact of taxation on capacity choice : a "putty clay" approach
Harchaoui, Tarek M. - In: Journal of public economics 56 (1995) 3, pp. 377-411
Persistent link: https://www.econbiz.de/10001176220
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Income Shifting, Investment, and Tax Competition : Theory and Evidence from Provincial Taxation in Canada
Mintz, Jack; Smart, Michael - 2021
companies to reduce subnational corporate taxes in Canada. A simple theoretical model shows how interjurisdictional tax planning … records suggests income shifting has pronounced effects on provincial tax bases in Canada. According to our preferred estimate …
Persistent link: https://www.econbiz.de/10013320824
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Tax elasticity estimates for capital stocks in Canada
Wen, Jean-François; Yilmaz, Fatih - 2020
The paper provides estimates of the long-run, tax-adjusted, user cost elasticity of capital (UCE) in a small open economy, exploiting three sources of variation in Canadian tax policy: across provinces, industries, and years. Estimates of the UCE with Canadian data are less prone to the...
Persistent link: https://www.econbiz.de/10012251411