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Taxation and economic growth in Latin America
Canavire-Bacarreza, Gustavo; Martinez-Vazquez, Jorge; … - 2013
resource. We evaluate the effect of these tax instruments on growth for Argentina, Brazil, Mexico, and Chile using vector …
Persistent link: https://www.econbiz.de/10011303246
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Income taxation and business incorporation : evidence from the early twentieth century
Liu, Li - In: National tax journal 67 (2014) 2, pp. 387-418
Persistent link: https://www.econbiz.de/10010390983
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Income shifting and organizational form choice : evidence from Europe
Lejour, Arjan; Massenz, Gabriella - 2020
Persistent link: https://www.econbiz.de/10012227946
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Destination taxation : road to economic success?
Fox, William F.; Yang, Zhou - In: National tax journal 69 (2016) 2, pp. 285-314
Persistent link: https://www.econbiz.de/10011589898
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The shaky case for a business cash-flow tax over a business income tax
Batchelder, Lily L. - In: National tax journal 70 (2017) 4, pp. 901-935
Persistent link: https://www.econbiz.de/10011833861
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Some second round implications of proposed business income tax reforms
Freebairn, John William - 1987
Persistent link: https://www.econbiz.de/10000754018
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Zinsbereinigung des Eigenkapitals im internationalen Steuerwettbewerb : eine kostengünstige Alternative zu "Thin Capitalization Rules"?
Rumpf, Dominik - 2008
Dieser Beitrag untersucht die Wirkungen der Zinsbereinigung des Eigenkapitals auf das zu erwartende Steueraufkommen und auf den internationalen Steuerwettbewerb. Ausgangspunkt hierfür ist eine modelltheoreti-sche Untersuchung des Zusammenhanges zwischen Kapitalmarktrenditen und...
Persistent link: https://www.econbiz.de/10003872091
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The impact of losses on income tax revenue and implicit tax rates of different income sources : evidence from microsimulation using tax statistics for Germany
Bach, Stefan; Buslei, Hermann - 2009
In order to calculate the burden of a comprehensive and progressive income tax falling on a certain income source, an apportionment scheme for the entire tax burden has to be chosen. This raises the question of how to deal with losses, which is relevant for Germany in view of the heavy losses...
Persistent link: https://www.econbiz.de/10003902662