Results 271 to 280 of about 166,061 (334)

Do corporate income tax cuts decrease labor share? Regression discontinuity evidence from China

Journal of Development Economics, 2021
Recent years have seen a sustained decline in the labor share around the world. This paper studies this trend by focusing on the effect of corporate income taxes on firm-level labor shares.
Bing Li, Chang Liu
exaly   +2 more sources

Information system and corporate income tax enforcement: Evidence from China

Journal of Accounting and Public Policy, 2020
This paper adds the literature by investigating the effect of information system on corporate income tax (CIT) enforcement. We exploit the regional variations generated by the implementation in 2013 of the third stage of the China Tax Administration ...
Chengrui Xiao, Yuchen Shao
exaly   +2 more sources

Tax asymmetries and corporate income tax reform [PDF]

, 1986
This paper investigates the impact of tax asymmetries (the lack of full loss offsets) under current corporate income tax law and a stylized tax reform proposal. The government's tax claim on the firm's pretax cash flows is modelled as a series of path-dependent call options and valued by option pricing procedures and Monte Carlo simulation.The tax ...
Saman Majd, Stewart C. Myers
openaire   +2 more sources

Missing social security contributions: the role of contribution rate and corporate income tax rate

International Tax and Public Finance, 2020
Xiaoxue Li, Liu Tian, Tian Liu
exaly   +2 more sources

Taxation of Cryptocurrencies with Income Tax and Corporate Income Tax

2022 45th Jubilee International Convention on Information, Communication and Electronic Technology (MIPRO), 2022
Cryptocurrencies are a completely new concept that changes not only the way we pay but also the way we experience money. Currently, different member states of the European Union define cryptocurrencies differently and tax the income from cryptocurrency trading differently. Most of the European Union’s member states income from cryptocurrency trading is
Šinković, Zoran, Pribisalić, Luka
openaire   +2 more sources

The Effect of Tax Collection, Tax Audit, and Taxpayer Compliance on Corporate Income Tax Revenue at The Tax Service Office Pratama Pancoran

Nexus Synergy: A Business Perspective, 2023
This study aims to determine the effect of tax collection, tax Audit, and taxpayer compliance on corporate income tax at The Tax Service Office Pratama Pancoran.
Wenty Wandira W., Tri Hesti Utaminingtyas, Achmad Fauzi   +2 more
semanticscholar   +1 more source

Tax competition and fiscal equalization under corporate income taxation

International Tax and Public Finance, 2017
Marco Runkel
exaly   +2 more sources

Corporate income tax

German Profit Taxes, 2020
openaire   +2 more sources

Can Corporate Income Tax Cuts Stimulate Innovation? - ERRATUM

Journal of Financial and Quantitative Analysis, 2020
We hypothesize that corporate income taxes distort firms’ incentives to innovate by reducing their pledgeable income. Using a differences-in-differences methodology, we document that large corporate income tax cuts boost corporate innovation.
Julian Atanassov, Xiaoding Liu
semanticscholar   +1 more source

Earnings management around Swedish corporate income tax reforms

International Journal of Accounting, Auditing and Performance Evaluation, 2016
Dennis Sundvik
exaly   +2 more sources