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An ex-ante assessment of the AGI : firm-level evidence from Belgian tax return data
Buyl, Pieter; Roggeman, Annelies; Verleyen, Isabelle - In: CESifo economic studies : a joint initiative of the … 68 (2022) 1, pp. 46-72
Persistent link: https://www.econbiz.de/10012876568
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Taxes and corporate financing decisions : evidence from the Belgian ACE reform
Moore, Nils aus dem - 2014
-econometric evaluation of the so-called ACE corporate tax reform in Belgium based on firm-level accounting data. We interpret the tax reform … steuerabzugsfähig macht. Das Paper evaluiert die Einführung einer derartigen Reform in Belgien im Jahr 2006 auf der Basis von …
Persistent link: https://www.econbiz.de/10010487633
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La réforme de l'impôt des sociétés
Valenduc, Christian - In: Bulletin de documentation / Service Public Fédéral … 59 (1999) 5, pp. 147-208
Persistent link: https://www.econbiz.de/10001448787
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Belgian Exit Taxation after the Corporate Income Tax Reform : What’s New on the Horizon?
Willems, Ward - 2019
of the Directive in Belgium …
Persistent link: https://www.econbiz.de/10012894730
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Corporate Taxation and Investment – Evidence from the Belgian Ace Reform
aus dem Moore, Nils - 2015
introduction of the so-called ACE corporate tax reform in Belgium that came into effect in January 2006 to evaluate this …
Persistent link: https://www.econbiz.de/10013026174
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Taxes and Corporate Financing Decisions – Evidence from the Belgian Ace Reform
aus dem Moore, Nils - 2015
-econometric evaluation of the so-called ACE corporate tax reform in Belgium based on firm-level accounting data. We interpret the tax reform …
Persistent link: https://www.econbiz.de/10013026175
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Corporate taxation and investment : evidence from the Belgian ACE reform
Moore, Nils aus dem - 2014
introduction of the so-called ACE corporate tax reform in Belgium that came into effect in January 2006 to evaluate this … zinsbereinigten Gewinnsteuer in Belgien auf die Investitionsquote der betroffenen Unternehmen hatte. Systematische Unterschiede in der …
Persistent link: https://www.econbiz.de/10010488037
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Does ownership affect the impact of taxes on firm behaviour? : evidence from China
Fuest, Clemens; Liu, Li - 2015
Persistent link: https://www.econbiz.de/10010516525
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Does ownership affect the impact of taxes on firm behavior? : evidence from China
Fuest, Clemens; Liu, Li - 2015
Does ownership affect the way firms react to corporate taxation? This paper exploits key features of recent corporate tax reforms in China to shed light on the differential impact of taxation on firms under different ownership regimes including private, collectively owned and state owned...
Persistent link: https://www.econbiz.de/10010509590
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Do U.S. firms avoid more taxes than their European peers? : on firm characteristics and tax legislation as determinants of tax differentials
Overesch, Michael; Strüder, Sabine; Wamser, Georg - In: National tax journal 73 (2020) 2, pp. 361-400
Persistent link: https://www.econbiz.de/10012517984