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Dividend tax credits and the elasticity of taxable income : evidence from small businesses
Gutierrez Cubillos, Pablo - 2022
Persistent link: https://www.econbiz.de/10014316518
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The tax-elasticity of tangible fixed assets : evidence from novel corporate tax data
Auliffe, Sean Mc; Thunecke, Georg; Wamser, Georg - 2023
substantial variation in FLETRs over time to provide estimates of the tax semi-elasticity of corporate investment in tangible … semi-elasticity of -0.41, which is at the lower end of previous findings. We further show that different subgroups of firms …
Persistent link: https://www.econbiz.de/10014336406
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Wirtschaftliche Effizienz und Steuerreformen : mit 2 Tab.
König, Rolf - 1997
Persistent link: https://www.econbiz.de/10000953894
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Essays in taxation
Seligman, Edwin Robert Anderson - 1921 - 9. ed. completely rev. and enlarged
Persistent link: https://www.econbiz.de/10002785091
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An implicit tax rate for non-financial corporations : definition and comparison with other tax indicators
Schmidt-Faber, Claudius - 2004
Persistent link: https://www.econbiz.de/10002619271
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Essays in taxation and international relations
Petrescu, Ioana - 2008
Persistent link: https://www.econbiz.de/10011573924
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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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Effective corporate taxation, tax incidence and tax reforms : evidence from OECD countries
Barrios Cobos, Salvador; Nicodème, Gae͏̈tan J. A.; … - 2014 - This version: October 2014
, elasticity of substitution between factors and mark-up on final prices. In addition, policy strategies favouring tax increases on …
Persistent link: https://www.econbiz.de/10010418228
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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/10010461786
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Effective Corporate Taxation, Tax Incidence and Tax Reforms : Evidence from OECD Countries
Barrios, Salvador - 2014
, elasticity of substitution between factors and mark-up on final prices. In addition, policy strategies favouring tax increases on …
Persistent link: https://www.econbiz.de/10013044657