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Base of corporate income tax and the EU concept
Iwin-Garzyńska, Jolanta - In: Taxes and taxation trends, (pp. 3-21). 2018
Persistent link: https://www.econbiz.de/10011915128
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International aspects of corporate income taxes and associated distortions
Birskyte, Liucija; Giriuniene, Gintare - In: Taxes and taxation trends, (pp. 23-39). 2018
Persistent link: https://www.econbiz.de/10011915149
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Towards a European R&D incentive? : an assessment of R&D provisions under a common corporate tax based
D'Andria, Diego; Pontikakis, Dimitrios; Skonieczna, … - In: Economics of innovation and new technology 27 (2018) 5/6, pp. 531-550
Persistent link: https://www.econbiz.de/10011915969
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The challenge of moving to a Common Consolidated Corporate Tax Base in the EU
Hentze, Tobias - 2019
invested are relatively small in these countries. France and Italy, in contrast, would be on the winning side. Germany would …
Persistent link: https://www.econbiz.de/10011957910
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Corporate tax incentives and capital structure : new evidence from UK firm-level tax returns
Devereux, Michael P.; Maffini, Giorgia; Xing, Jing - In: Journal of banking & finance 88 (2018), pp. 250-266
Persistent link: https://www.econbiz.de/10011962910
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Taming tax competition with a European corporate income tax
Candau, Fabien; Le Cacheux, Jacques - In: Revue d'économie politique 128 (2018) 4, pp. 575-611
Persistent link: https://www.econbiz.de/10011943045
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Micro-macro simulation of corporate tax reforms
Caiumi, Antonella - In: The new generation of computable general equilibrium …, (pp. 53-64). 2018
Persistent link: https://www.econbiz.de/10011946007
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Corporate income taxation, leverage at entry, and the growth of entrepreneurial companies
Da Rin, Marco; Di Giacomo, Marina; Sembenelli, Alessandro - 2018
Persistent link: https://www.econbiz.de/10011951353
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What happened to CIT collection? : solving the rates-revenues puzzle
Nicodème, Gaëtan; Caiumi, Antonella; Majewski, Ina - 2018
Despite sharp reductions in corporate income tax (CIT) rates worldwide, CIT revenues have not fallen dramatically in the last two decades. This paper investigates the recent developments in CIT in the European Union, by taking a closer look at the potential driving forces behind this puzzle....
Persistent link: https://www.econbiz.de/10011951654
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Corporate tax compliance : is a change towards trust-based tax strategies justified?
Siglé, Maarten; Goslinga, Sjoerd; Speklé, Roland; … - In: Journal of international accounting auditing & taxation 32 (2018), pp. 3-16
Persistent link: https://www.econbiz.de/10011936507