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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

Corporate behavioral responses to the TCJA for tax years 2017-2018

Dowd, Tim A.; Giosa, Christopher; Willingham, Thomas - In: National tax journal 73 (2020) 4, pp. 1109-1134

Persistent link: https://www.econbiz.de/10012590752

The effect of accounting for income tax uncertainty on tax-deductible loss accruals for private insurers

Cheng, Jiang; Chow, Travis; Lin, Tzuting; Ng, Jeffrey - In: The journal of risk & insurance 89 (2022) 2, pp. 505-544

Persistent link: https://www.econbiz.de/10013191445

The tax-elasticity of tangible fixed assets : evidence from novel corporate tax data

Auliffe, Sean Mc; Thunecke, Georg; Wamser, Georg - 2023

This paper develops a new approach to calculate country-industry-year-specific forward-looking effective tax rates (FLETRs) based on a panel of 19 industries, 221 countries, and the years 2001 to 2020. Besides statutory corporate tax rate and tax base determinants, the FLETRs account for typical...

Persistent link: https://www.econbiz.de/10014336406