Narrow search
Showing 1 - 10 of 165
Cover Image
Designing international tax reform : lessons from TCJA
Herzfeld, Mindy - In: International tax and public finance 28 (2021) 5, pp. 1163-1187
Persistent link: https://www.econbiz.de/10012703903
Cover Image
Discussion of "Uncertainty, investment, and managerial incentives" by Brent Glover and Oliver Levine
Gourio, François - In: Journal of monetary economics 69 (2015), pp. 138-142
Persistent link: https://www.econbiz.de/10011326671
Cover Image
Work incentives and the efficiency of tax-transfer reforms under constrained labor supply
Fischer, Benjamin; Jessen, Robin; Steiner, Viktor - 2019
aimed at improving labor supply incentives for the working poor, but differ regarding the impact of upward and downward …
Persistent link: https://www.econbiz.de/10012309666
Cover Image
The impact of corporate income taxation on location choice of investments : separate accounting versus formula apportionment
Celebi, Hulya - In: The impact of globalization on international finance …, (pp. 1-14). 2018
This paper investigates the impact of separate accounting (SA) versus that of formula apportionment (FA) on investment decisions in high- and low-corporate income tax countries. As the investment decisions of multinational enterprises are commonly taken by managers and not by owners, the focus...
Persistent link: https://www.econbiz.de/10012233689
Cover Image
International tax planning under the destination-based cash flow tax
Auerbach, Alan J.; Devereux, Michael P.; Keen, Michael; … - In: National tax journal 70 (2017) 4, pp. 783-801
Persistent link: https://www.econbiz.de/10011833734
Cover Image
Analysing the impact of the double taxation treaty on foreign direct investment in Indonesia
Rizky, A.; Tjen, Christine - In: Competition and cooperation in economics and business : …, (pp. 89-96). 2018
Persistent link: https://www.econbiz.de/10011948785
Cover Image
The differential effects of bilateral tax treaties
Blonigen, Bruce A.; Oldenski, Lindsay; Sly, Nicholas - In: American economic journal : a journal of the American … 6 (2014) 2, pp. 1-18
Persistent link: https://www.econbiz.de/10010372699
Cover Image
The geometry of international tax planning after the tax cuts and jobs act : a riff on circles, squares, and triangles
Donohoe, Michael P.; McGill, Gary A.; Outslay, Edmund - In: National tax journal 72 (2019) 4, pp. 647-670
Persistent link: https://www.econbiz.de/10012295479
Cover Image
The superiority of the digital services tax over significant digital presence proposals
Cui, Wei - In: National tax journal 72 (2019) 4, pp. 839-856
Persistent link: https://www.econbiz.de/10012295513
Cover Image
Corporate taxation and intangible assets : a systematic literature review and future research trends
Ali, Sarmad - In: Eurasian Business and Economics Perspectives : …, (pp. 171-189). 2022
Persistent link: https://www.econbiz.de/10013462029