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Advance tax payment and tax volatility

Siahaan, Fernando - 2023

Persistent link: https://www.econbiz.de/10014477177

Turnover-based corporate income taxation and corporate risk-taking

Amberger, Harald; Siahaan, Fernando; Sureth, Caren - 2023

Persistent link: https://www.econbiz.de/10014477185

The effects of corporate and individual income taxes on agricultural development in Nigeria

Omodero, Cordelia Onyinyechi - In: Folia oeconomica Stetinensia : FOS 22 (2022) 2, pp. 168-179

Persistent link: https://www.econbiz.de/10014370580

Tax equity around the world : a discussion

Brockmeyer, Anne; Phillips, David - In: Fiscal studies : the journal of the Institute for … 44 (2023) 3, pp. 237-241

Persistent link: https://www.econbiz.de/10014374999

Organizational-form choice and tax incentives : multi-country evidence

Lejour, Arjan; Massenz, Gabriella - In: FinanzArchiv : European journal of public finance 77 (2021) 3, pp. 247-286

Persistent link: https://www.econbiz.de/10012806028

Estimating the corporate income tax gap : the RA-GAP methodology

Ueda, Junji - 2018

The IMF Fiscal Affairs Department's Revenue Administration Gap Analysis Program (RA-GAP) aims to provide a quantitative analysis of the tax gap between potential revenues and actual collections, and this technical note explains the concept of the tax gap for corporate income tax (CIT), and the...