Results 271 to 280 of about 551,360 (385)

Replacing Corporate Income Tax with a Cash Flow Tax

open access: green, 2020
Ross Garnaut   +3 more
openalex   +2 more sources

OBSERVATIONS ON THE CORPORATION INCOME TAX [PDF]

open access: yesThe Bulletin of the National Tax Association, 1919
openaire   +1 more source

Estimating round‐tripping FDI from firm‐level data in China

open access: yesInternational Studies of Economics, EarlyView.
Abstract When capital leaves a country and then flows back as foreign direct investment (FDI), we call it round‐tripping FDI. It is widely suspected that China's official FDI statistics contain a substantial amount of round‐tripping FDI. However, it is difficult to quantify the round‐tripping FDI due to the lack of data.
Zeyi Qian, Junfu Zhang, Qiangyuan Chen
wiley   +1 more source

Effective Corporate Income Tax Rates: Southern and Northern Economies of the European Union

open access: bronze, 2020
Dimitris Balios   +3 more
openalex   +2 more sources

Revisiting the Impact of Foreign Direct Investment on Crime: A Global Analysis

open access: yesInternational Studies of Economics, EarlyView.
ABSTRACT Drawing upon extensive literature on Foreign Direct Investment (FDI) spillovers, we hypothesize that FDI inflow represents a double‐edged sword with respect to crime in host countries. On one hand, FDI can contribute to economic growth and social well‐being by infusing capital and knowledge into the host countries, thereby potentially ...
Yuan Chen   +3 more
wiley   +1 more source

Effect of Climate Changes, Induced Risks, and Oil Price Appreciation on Energy Stock Returns in World Markets

open access: yesInternational Studies of Economics, EarlyView.
ABSTRACT This study examines the impact of climate policy uncertainty (CPU) on world energy stock returns. Evidence shows that a rise in CPU causes stocks to plummet in individual countries, regions, and the world energy stock markets. The negative effects are also exhibited in climate induced risks, the covariance between a change in CPU and equity ...
Thomas C. Chiang
wiley   +1 more source

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