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Dem Steuerwettbewerb ein Ende setzen : die Unitary Taxation als Alternative zur immer stärkeren steuerlichen Entlastung von Unternehmen
Liebert, Nicola - In: Prokla : Zeitschrift für kritische Sozialwissenschaft 39 (2009) 1, pp. 65-82
Persistent link: https://www.econbiz.de/10003820528
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The effect of profit shifting on the corporate tax base in the United States and beyond
Clausing, Kimberly A. - In: National tax journal 69 (2016) 4, pp. 905-934
Persistent link: https://www.econbiz.de/10011620377
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Tax subsidy increases in anticipation of tax rate changes
Childs, Bradley D. - In: Advances in taxation 13 (2001), pp. 27-47
Persistent link: https://www.econbiz.de/10001601314
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Taxing US multinational corporations : policy options and considerations
Gilder, Angelique (ed.) - 2013
Persistent link: https://www.econbiz.de/10010346401
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Measuring corporate tax rate and tax base avoidance of U.S. Domestic and U.S. multinational firms
Lampenius, Niklas; Shevlin, Terry; Stenzel, Arthur - In: Journal of accounting & economics 72 (2021) 1, pp. 1-26
Persistent link: https://www.econbiz.de/10013203481
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The U.S. state experience under formulary apportionment : are there lessons for international reform?
Clausing, Kimberly A. - In: National tax journal 69 (2016) 2, pp. 353-385
Persistent link: https://www.econbiz.de/10011590597
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Trends in the sources of permanent and temporary book-tax differences during the Schedule M-3 Era
Gaertner, Fabio B.; Laplante, Stacie K.; Lynch, Daniel P. - In: National tax journal 69 (2016) 4, pp. 785-808
Persistent link: https://www.econbiz.de/10011620358
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Empirical evidence on the revenue effects of state corporate income tax policies
Gupta, Sanjay; Moore, Jared; Gramlich, Jeffrey; … - In: National tax journal 62 (2009) 2, pp. 237-267
Persistent link: https://www.econbiz.de/10003890424
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Boxing and martial arts company, a tax case
Mindzak, Justin; Zeng, Tao - In: Accounting perspectives : a journal of The Canadian … 14 (2015) 4, pp. 330-333
Persistent link: https://www.econbiz.de/10011441555
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Effective marginal tax rates for US investors in Germany and Europe : an analysis of recent tax reforms in Germany
Spengel, Christoph - 1999
In this paper the impact of the corporate tax systems of the 15 EU-member states on the investment and the financing decision of an US multinational corporation is analysed. The calculation of the resulting effective marginal tax rates (EMTR) closely follow the model of King and Fullerton. There...
Persistent link: https://www.econbiz.de/10011443408