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Embedding big business : the political economy of the 1938 corporate tax reform in Sweden
Eriksson, Martin - In: Enterprise & society : the international journal of … 15 (2014) 2, pp. 285-306
Persistent link: https://www.econbiz.de/10010385989
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Earnings Management Around Swedish Corporate Income Tax Reforms
Sundvik, Dennis - 2018
Prior literature considers a change in the national corporate income tax (CIT) rate as a strong firm incentive to manage earnings. This article examines the link between two recent CIT reforms in Sweden and earnings management with a large dataset of private firms. The effects of tax rate cuts...
Persistent link: https://www.econbiz.de/10012936249
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Earnings management around Swedish corporate income tax reforms
Sundvik, Dennis - In: International journal of accounting, auditing and … 12 (2016) 3, pp. 261-286
Persistent link: https://www.econbiz.de/10011644093
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Three essays on corporate taxation
Shahnazarian, Hovick - 1996
Persistent link: https://www.econbiz.de/10013436620
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The treatment of deductions under a sales tax
Grant, Simon; King, Stephen P. - 1993
Persistent link: https://www.econbiz.de/10000855397
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Tax reform and the cost of capital : an international comparison
Jorgenson, Dale Weldeau (contributor);  … - 1993
Persistent link: https://www.econbiz.de/10000861716
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An empirical study of the effect of the Tax Reform Act of 1986 on economic efficiency as measured by average effective tax rates
Hagan, Joseph Martin - 1990
Persistent link: https://www.econbiz.de/10000841726
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Equity for companies : a corporation tax for the 1990s
1991
Persistent link: https://www.econbiz.de/10000842930
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Income tax reform : tax reform 1987
Wilson, Michael H. (contributor) - 1987
Persistent link: https://www.econbiz.de/10000744827