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Corporate tax asymmetries and R&D : evidence from a tax reform for business groups in Japan
Orihara, Masanori - 2016
Persistent link: https://www.econbiz.de/10011526480
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Cost behavior around corporate tax rate cuts
Haga, Jesper; Höglund, Henrik; Sundvik, Dennis - In: Journal of international accounting auditing & taxation 34 (2019), pp. 1-11
Persistent link: https://www.econbiz.de/10012007662
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Corporate deductibility provisions and financial constraints of innovative entrepreneurs
Eggert, Wolfgang; Heitzmann, Sebastian - In: Theoretical economics letters 7 (2017) 6, pp. 1602-1606
Persistent link: https://www.econbiz.de/10011776359
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Mantelkauf und fiskalische (Über-)Reaktion
Kaya, Hüseyin - 2009
Persistent link: https://www.econbiz.de/10003888238
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Paradoxe Wirkungen der Zinsschranke
Pasedag, Andreas - 2009
Persistent link: https://www.econbiz.de/10003888835
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Paradoxe Wirkungen der Zinsschranke
Pasedag, Andreas - In: Corporate finance / Biz 1 (2010) 5, pp. 301-311
Persistent link: https://www.econbiz.de/10003985098
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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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Notional Interest Deduction : impact on the cost of equity in investment projects
Romaniuk, Urszula; Malik, Krzysztof - In: European research studies 24 (2021) 4, pp. 333-341
Persistent link: https://www.econbiz.de/10012667051
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How effective is an incremental ACE in addressing the debt bias? : evidence from corporate tax returns
Branzoli, Nicola; Caiumi, Antonella - In: International tax and public finance 27 (2020) 6, pp. 1485-1519
Persistent link: https://www.econbiz.de/10012310891
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The Dividend Reinvestment Deduction : A Modest Proposal to Reform the Taxation of Business Income
Hasen, David - 2014
This essay, scheduled to appear in the 2014 symposium issue of the Chapman Law Review, proposes enactment of a deduction to individuals for distributions received on stock in regular, or "C," corporations when the distributions are reinvested prior to the return date for the year of...
Persistent link: https://www.econbiz.de/10013058204