unrecoverable obligatory social levies strike human resources. Thus, production taxation is discriminating. «Recovery» of employers …

This paper analyzes the relationship between corporate taxation, firm age and debt. We adapt a standard model of … capital structure choice under corporate taxation, focusing on the financing and investment decisions a firm is typically … model, we find a positive interaction between corporate taxation and firm age, indicating that the impact of corporate …

prior to the new law being passed. It also introduces significant new features that considerably affect the taxation of …

Firms' behaviors are not only affected by their taxation burden level, but also their differences from each other. In …

. The focus is on multinational firms subject to credit and deferral home-country taxation such as that of the United States …

allowance for corporate capital, and drawing some parallels with current proposals for reforming multinationals’ taxation. EPTs … tax competition. Eventually, EPTs could mark an evolution of corporate taxation toward a non-distortionary rent tax …