Results 91 to 100 of about 591,796 (238)

The Impact of Personal and Corporate Taxation on Capital Structure Choices [PDF]

This paper empirically analyses whether both personal and corporate taxation have an impact on companies' capital structure decisions. We investigate the effect of the difference in taxation of debt and equity financing on capital structures.
Overesch, Michael, Voeller, Dennis
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Tax Interdependence in the U.S. States [PDF]

State governments finance their expenditures with multiple tax instruments, so when collec-tions from one source decline, they are typically compensated by greater revenues from other sources.
Claudio Agostini
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Financial Policies and Corporate Income Tax Administration in Nigeria

International Journal of Financial Studies
Corporate taxation assumes a pivotal role in all economies, as it constitutes a substantial source of revenue for governmental agencies tasked with fulfilling social obligations.
Cordelia Onyinyechi Omodero, Joy Limaro Yado   +1 more
doaj   +1 more source

Sharing the burden: Empirical evidence on corporate tax incidence [PDF]

This study assesses the burden of capital income tax passed onto labor through wage bargaining over economic rents, using estimations based on a unique pseudo-panel data set from Germany for the period 1998 to 2006.
Dwenger, Nadja, Rattenhuber, Pia, Steiner, Viktor   +2 more
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Tax expenditures in Croatia [PDF]

The tax system of the Republic of Croatia contains a large number of very diverse kinds of tax expenditures whose the declared aim is to achieve certain social and economic objectives.
Ivica Urban, Vjekoslav Bratic
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The Economics of Corporate Tax Selfishness [PDF]

This paper offers an economics perspective on corporate tax noncompliance. It first reviews what is known about the extent and nature of corporate tax noncompliance and the resources devoted to enforcement.
Joel Slemrod
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Tax competition as a cause of falling corporate income taxes. A literature survey. [PDF]

, 2009
Tax rates on capital income, corporate income tax rates in particular, have been declining in most industrialized countries since the mid 1980ies. Among the explanations for this development tax competition between countries for mobile capital has been ...
Hochgatterer, Claudia, Leibrecht, Markus
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The Effects of U.S. Tax Policy on the Income Repatriation Patterns of U.S. Multinational Corporations [PDF]

U.S. corporations owe taxes to the U.S. Treasury on income earned both inside and outside American borders. This paper examines the incentives created by the U.S. tax system for the legal avoidance of taxes on foreign source income.
Rosanne Altshuler, T. Scott Newlon
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How mobile is capital within the European Union? [PDF]

The key result of the tax competition literature is that governments set inefficiently low tax rates on income from internationally mobile production factors.
A. Parikh, Joeri Gorter
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The effect of income shifting on the local income tax revenues of Flemish municipalities [PDF]

, 2015
Income shifting refers to the transfer of the tax base to a tax characterised by lower average or marginal rates. In the literature the focus is mostly on the shift from corporate taxes to income taxes and the effects of this shift on central governments
Goeminne, Stijn, Smolders, Carine, Vandorpe, Elke   +2 more
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