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Research and development tax planning of multinational firms
Richter, Katharina - 2015
Persistent link: https://www.econbiz.de/10011308671
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Should tax policy favor high- or low-productivity firms?
Langenmayr, Dominika; Haufler, Andreas; Bauer, Christian - In: European economic review : EER 73 (2014), pp. 18-34
Persistent link: https://www.econbiz.de/10011342297
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The role of hybrid instruments in the implementation of business tax policy
Gajewski, Daniel - In: Contemporary economics 6 (2012) 2, pp. 84-90
The purpose of this article is the presentation of issues related to hybrid instruments. We will primarily focus on the analysis of various aspects of hybrid instruments and entities. The use of these instruments produces fairly significant tax implications that have specific effects on the...
Persistent link: https://www.econbiz.de/10009767608
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Allowance for corporate equity and tax aggressiveness : do family firms differ from non-family firms?
Bauweraerts, Jonathan; Vandernoot, Julien - In: Journal of management research 5 (2013) 3, pp. 1-16
Persistent link: https://www.econbiz.de/10009769705
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Investment impact of tax loss treatment : empirical insights from a panel of multinationals
Dreßler, Daniel; Overesch, Michael - In: International tax and public finance 20 (2013) 3, pp. 513-543
Persistent link: https://www.econbiz.de/10009771786
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Optimal thin capitalisation rule in a simple endogenous growth model with tax havens
Chu, Hsun - In: Australian economic papers 51 (2012) 3, pp. 123-133
Persistent link: https://www.econbiz.de/10009687918
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Five empirical essays on corporate taxation
Dreßler, Daniel - 2012
Persistent link: https://www.econbiz.de/10009688989
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Tax incentives and R&D activity : firm-level evidence from Taiwan
Yang, Chih-Hai; Huang, Chia-hui; Hou, Tony Chieh-tse - In: Research policy : policy, management and economic … 41 (2012) 9, pp. 1578-1588
Persistent link: https://www.econbiz.de/10009696264
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International taxation and multinational firm location decisions
Barrios Cobos, Salvador; Huizinga, Harry; Laeven, Luc; … - In: Journal of public economics 96 (2012) 11/12, pp. 946-958
Persistent link: https://www.econbiz.de/10009702421
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Entrepreneurial, innovations ansd taxation
Haufler, Andreas; Norbäck, Pehr-Johan; Persson, Lars - 2012
Persistent link: https://www.econbiz.de/10009664175