Results 111 to 120 of about 1,529,008 (303)
REFORMING THE CORPORATE TAX SYSTEM IN IRAN ACCORDING TO AN ISLAMIC TAX MODEL [PDF]
فصلنامه پژوهشهای اقتصادی ایران, 2002 A model of Islamic taxes is developed in this study and then the performance of present Iranian corporate tax system is tested against it. The estimated income tax elasticity, results and analysis of variance of corporate taxes in alternative groups show
Mohamad Hoseyn Hamzeh Poor +2 more
doaj
Financial leverage and corporate taxation: Evidence from German corporate tax return data [PDF]
We estimate the impact of effective profit taxation on the financial leverage of corporations on the basis of a pseudo-panel constructed from corporate tax return micro data for the period 1998-2001, a period which saw the introduction of a major ...
Steiner, Viktor, Dwenger, Nadja
core
Biofuels, Bioproducts and Biorefining, EarlyView.Abstract Biomass gasification technology has been extensively researched around the world; however, there is a need to evaluate the current research landscape and evolutionary direction of research in the broader context of energy transition. A systematic bibliometric analysis of the Web of Science database was performed for articles that fall within ...
Olasunkanmi Opeoluwa Adeoye +5 more
wiley +1 more source
Corporate Tax Competition and the Decline of Public Investment [PDF]
The government’s choices of the corporate tax rate and public investment are interdependent. In particular, they both respond positively to the other. Therefore, international tax competition not only drives corporate tax rates to lower levels but might ...
Pedro Gomes, Francois Pouget
core +2 more sources
Corporate Taxation and Investment: The Case of the Split Rate Corporate Tax System in Macedonia
Economic Analysis, 2017 The majority of experts agree that taxes are distortionary in nature. This is relatively true for all of the different groups of taxes, but for the corporate taxes is exceptionally obvious.
Ilija Gruevski, Stevan Graber
doaj
Does government institutional reform deter corporate tax evasion? Evidence from China. [PDF]
PLoS One, 2022 Xu J, Zhu M, Song S, Wu Y.
europepmc +1 more source
Understanding U.S. Corporate Tax Losses [PDF]
Recent data present a puzzle: the ratio of corporate tax losses to positive income was much higher around 2001 than in earlier recessions. Using a comprehensive 1982-2005 sample of U.S.
Rosanne Altshuler +3 more
core
The implication of tax rates on corporate capital investment [PDF]
, 2007 The purpose of this study is to determine the relationship of tax rates and corporate capital investment behaviour. In addition, this study seeks to investigate the influence of tax rates reductions on capital investment.
Che Ahmad, A. +6 more
core
British Journal of Clinical Pharmacology, EarlyView.Aims The aim of the study is to describe the use of immune checkpoint inhibitors (ICIs) for the treatment of cancer in Scotland. Methods The retrospective observational cohort study included patients aged 18 years or older who commenced treatment with an ICI in Scotland between 1 January 2018 and 31 December 2024.
Tanja Mueller +9 more
wiley +1 more source
Regional Peer Effects of Corporate Tax Avoidance. [PDF]
Front Psychol, 2021 Gao Y, Cai C, Cai Y.
europepmc +1 more source