Results 21 to 30 of about 166,061 (334)
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
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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
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Do Corporate Tax Cuts Increase Income Inequality?
Tax Policy and the Economy, 2022 We study the effects of corporate taxes on income inequality. Using state corporate taxes as a setting, we provide evidence that corporate tax cuts lead to increases in income inequality.
Suresh Nallareddy +2 more
semanticscholar +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
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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
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Slovenian income taxes and analysis of their tax expenditure in 2006-2010 [PDF]
Financial Theory and Practice, 2012 Tax expenditure analyses have been an important element in the supervision of reform processes linked to implementing different kinds of tax incentive and the management of a correct tax policy.
Maja Klun
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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
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Notching R&D Investment with Corporate Income Tax Cuts in China
The American Economic Review, 2018 We study a Chinese policy that awards substantial tax cuts to firms with R&D investment over a threshold or “notch.” Quasi-experimental variation and administrative tax data show a significant increase in reported R&D that is partly driven by firms ...
Zhao Chen +3 more
semanticscholar +1 more source
, 2020 Due to considerable share in total employment and foreign trade exchange, agriculture represents an important sector of the Serbian economy. It is, therefore, necessary to continuously analyze the financial performance of agricultural companies and key ...
Stefan Vržina, Miloš Dimitrijević
semanticscholar +1 more source
Corporate Income Tax Avoidance in the European Arena – Evidence and Remedies
Theory, Methodology, Practice, 2015 According to the OECD, 4% to 10% of the global corporate income tax revenue, i.e. USD 100 to 240 billion annually, is lost due to corporate income tax avoidance (OECD, 2015).
Tibor Pál, Zsófia Tóth
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