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The effects of corporate taxes on small firms
Harju, Jarkko; Koivisto, Aliisa; Matikka, Tuomas - 2020
Persistent link: https://www.econbiz.de/10012439491
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The effects of corporate taxes on small firms
Harju, Jarkko; Koivisto, Aliisa; Matikka, Tuomas - In: Journal of public economics 212 (2022), pp. 1-22
Persistent link: https://www.econbiz.de/10013369711
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Effects of corporate tax reforms on SMEs' investment decisions under the particular consideration of inflation
Nam, Chang-woon; Radulescu, Doina - 2005
Corporate tax reforms carried out in EU countries since 1980 entail lower statutory tax rates and reductions in generous tax depreciation provisions. Several countries including the UK have reduced tax rates for SMEs. This study compares incentive effects of such reforms on the SMEs’...
Persistent link: https://www.econbiz.de/10003007627
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Assessing the effects of corporate taxation on the investment policy of manufacturing firms in Nigeria
Akinleye, Gideon Tayo; Olarewaju, Odunayo Magret; … - In: Folia oeconomica Stetinensia : FOS 19 (2019) 2, pp. 7-24
Persistent link: https://www.econbiz.de/10012261977
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Do corporate tax cuts increase investments?
Dobbins, Laura; Jacob, Martin - In: Accounting and business research : a research quarterly … 46 (2016) 7, pp. 731-759
Persistent link: https://www.econbiz.de/10011601134
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Income-related minimum taxation concepts and their impact on corporate investment decisions
Dahle, Claudia; Sureth, Caren - 2008
investments can be realized in the form of either a real or a financial investment. In a quantitative analysis we refer to the … future values of the investments as an indicator of tax-favored and tax-discriminated projects. Varying the concept … and that real investments with increasing cash flows are more likely to be discriminated by minimum taxation than …
Persistent link: https://www.econbiz.de/10003872141
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Do corporate taxes reduce investments? : evidence from Italian firm-level panel data
Federici, Daniela; Parisi, Valentino - In: Cogent economics & finance 3 (2015) 1, pp. 1-13
This paper uses an Italian firm-level panel data-set over the period 1994 - 2006 to investigate the nexus between corporate taxation and investment. Studying the effects of corporate taxation on investment at the micro level has two advantages. Firstly, investment is free of aggregation biases...
Persistent link: https://www.econbiz.de/10010490153
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A new summary measure of the effective tax rate on investment
Gordon, Roger H.; Kalambokidis, Laura T.; Slemrod, Joel - In: Measuring the tax burden on capital and labor, (pp. 99-128). 2004
Persistent link: https://www.econbiz.de/10002381509
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Investment decisions and tax revenues under an allowance for corporate equity
Lammersen, Lothar (contributor) - 2002
Persistent link: https://www.econbiz.de/10001701749
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A new summary measure of effective tax rate on investment
Gordon, Roger H.; Kalambokidis, Laura; Slemrod, Joel - 2003
Persistent link: https://www.econbiz.de/10001743045