Comparative analysis of the effect of tax evasion through tax havens [PDF]
Oditor, 2021 By looking at the most famous tax havens today, we turn our attention to research that will show the real problems and impact of tax havens on tax evasion.
Karavelić Dejan +4 more
doaj +1 more source
Corporate Income Taxes and Labor: An Investigation of Empirical Evidence [PDF]
, 2017 With the highest top marginal corporate tax rate among OECD nations and the third-highest in the world at 35 percent, it is not surprising that policymakers have long evinced a desire to lower the U.S. federal corporate income tax rate.
Brannon, Ike, Hanson, Andrew R.
core +2 more sources
European States in a Bout of Corporate Tax Competition
Journal of Competitiveness, 2019 In the corporate environment, globalization supports possibilities of mobile bases transfers among states and therefore changes in the taxable income. Differences in tax systems as well as in the level of corporate income tax revenues deserve attention ...
Anna Banociova, Slavomira Tahlova
doaj +1 more source
Investigation the Existence of Corporate Income Tax Stickiness at the Micro Level [PDF]
مجله دانش حسابداری, 2020 Objective: This article seeks to extend the concept of tax elasticity to corporate tax sensitivity. This issue is interpreted as corporate tax stickiness (changes in the corporate income tax to changes in the net income).
Mojtaba Golmohammadi Shuraki
doaj +1 more source
Corporate income tax and economic growth: Empirical evidence from the European Union [PDF]
Ekonomski SignaliThe subject of this research is the relationship between corporate income tax and economic growth in European Union countries. Given that corporate income tax is often considered one of the most harmful tax forms for economic development, this study aims
Đurović Todorović Jadranka +3 more
doaj +1 more source
The effects of income tax on the unemployment rate in the United States [PDF]
Economic Horizons, 2023 This study investigates the correlation between state income tax and unemployment rates across the United States. Using panel data in 50 states pertaining to the period from 2006 to 2022 with different regression models, the results suggest that the ...
Tuan Viet Le, Kyle Elliott
doaj +1 more source
The Corporate Income Tax in Canada: Does its Past Foretell its Future? [PDF]
The School of Public Policy Publications, 2016 Corporate tax reform has long been a contentious issue in Canada. Official commissions, academics and others have often proposed changes in the way we tax corporations.
Richard M. Bird, Thomas A. Wilson
doaj +4 more sources
Differences of Legal Regulatiom in Financial Accounting and Corporate Income Tax
Teisė, 2022 This paper discloses cases in which permanent differences between the legal regulation of financial accounting and corporate income tax arise, while revealing the significance of these differences in the fulfillment of a tax liability (corporate income ...
Martynas Endrijaitis
doaj +1 more source
Assessment of Impact of Corporate Income Tax Suspension on Financial Performance of Businesses
Economics and Business, 2018 Though there are a number of data and studies about the impact of tax incentives on investment, research and development, no detailed and systematic analysis has been elaborated on the effectiveness of taxation of profit to the financial performance of ...
Bizņa Valentīna +3 more
doaj +1 more source
Effect of volatility of foreign direct investment inflows on corporate income tax revenue volatility [PDF]
Applied Economic Analysis, 2021 Purpose – This paper aims to examine how the volatility of foreign direct investment (FDI) inflows affects the volatility of corporate income tax revenue. Design/methodology/approach – The study has used an unbalanced panel data set of 129 countries over
Sena Kimm Gnangnon
doaj +1 more source