Federal Corporate Income Taxes [PDF]
The Yale Law Journal, 1922 W. M. Williams, E. E. Rossmoore
openaire +1 more source
Capital income and profits taxation with foreign ownership of firms [PDF]
Income Tax;Corporate Ownership;Profits ...
Huizinga, H.P., Nielsen, S.B.
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Tax Competition and Profit Shifting: On the Relationship between Personal and Corporate Tax Rates [PDF]
The residence-based taxation of interest income in the EU faces the difficulty that taxpayers may evade taxation by holding bank accounts in other countries.
Alfons Weichenrieder, Clemens Fuest
core
Taxation of tourism enterprises in Poland in the years 2010-2015
Economics and Environment, 2018 Taxes affect a tourism company in a different range. Income taxes affect the profitability of an enterprise. The amount of tax depends on the legal form and size of the company.
Maciej Cieślukowski
doaj
Rethinking the corporate tax base. Evidence of the relationships between cash flow and net income [PDF]
, 2017 This study examines how the operating cash flow net of cash from investing activities (CFINV) is correlated with the net income for a sample of 189 Italian listed firms from 2011 to 2015. Research findings revealed three main results.
Santosuosso, Pierluigi
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The Role of the Corporate Income Tax as an Automatic Stabilizer [PDF]
This paper analyses the effectiveness of the corporate income tax as an automatic stabilizer. It employs a unique firm-level dataset of German manufacturers combining financial statements with firm-specific information about credit market restrictions ...
Clemens Fuest, Thiess Buettner
core
TEXAS TAXES: A COMPARISON WITH OTHER STATES [PDF]
This document is part of an educational series on Texas taxes. State and local taxes in Texas are compared with those of the fifty states and the District of Columbia. Taxes are compared per capita and per $1,000 of personal income.
Jones, Lonnie L., Stallmann, Judith I.
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Neutral Taxation of Shareholder Income: A Norwegian Tax Reform Proposal [PDF]
A Norwegian tax reform committee recently proposed a personal tax on the realized income from shares after deduction for an imputed risk-free rate of return. This paper describes the design of the proposed shareholder income tax and shows that it will be
Peter Birch Sørensen
core
Can changes in corporate income tax rate affect corporate innovation? [PDF]
HeliyonSang B, Zhu H, Zhang C, Yin W, Guo L.
europepmc +1 more source
Tax Competition with Formula Apportionment: The Interaction between Tax Base and Sharing Mechanism [PDF]
The EU Commission is advocating a common consolidated tax base for the corporate income tax, accompanied by a revenue sharing mechanism based on formula apportionment.
Andreas Wagener, Martin Kolmar
core