Results 161 to 170 of about 575,781 (356)
Export Behaviour Modeling Using EvoNF Approach [PDF]
The academic literature suggests that the extent of exporting by multinational corporation subsidiaries (MCS) depends on their product manufactured, resources, tax protection, customers and markets, involvement strategy, financial independence and suppliers' relationship with a multinational corporation (MNC).
arxiv
Taxation and Corporate Financial Policy [PDF]
A model of corporate financial policy (debt-equity ratios and dividend payout rates) is included in the Harberger general equilibrium model of incidence of the corporate income tax.
Charles E. McLure, Jr.+1 more
core
What Determine the Corporate Tax Rates During the COVID-19? Evidence From 113 Countries. [PDF]
Li R, Li Z, Guo L.
europepmc +1 more source
Are Corporate Tax Burdens Racing to the Bottom in the European Union? [PDF]
This paper tests the central predictions of the theoretical tax competition literature for capital tax rates for a panel of European Union countries, notably a race to the bottom in corporate tax burdens. In contrast to the previous empirical literature,
Signe Krogstrup
core
The Disappearing Tax Base: Is Foreign Direct Investment (FDI) Eroding Corporate Income Taxes? [PDF]
Reint Gropp, Kristina Kostial
openalex +3 more sources
IMPUTING CORPORATE TAX LIABILITIES TO INDIVIDUAL TAXPAYERS [PDF]
Martin Feldstein
openalex +1 more source
Personal Taxation, Portfolio Choice and The Effect of the Corporation Income Tax [PDF]
Extending the traditional treatment of the corporate tax to an economy with a progressive personal tax fundamentally changes the analysis. While the corporate tax system (CTS) does increase the total tax rate on corporate source income for some investors,
Joel Slemrod, Martin Feldstein
core
Abstract Despite the continued global prevalence of discourses of educational inclusion, young people across local, national and international contexts continue to be educated outside of mainstream schools. In England, a diverse market of providers—known as alternative provision (AP)—cater for many of these young people.
Jodie Pennacchia+3 more
wiley +1 more source
The Economic Effects of Corporate Taxes in a Stochastic Growth Model [PDF]
Michael Dotsey
openalex +1 more source
The Corporate Income Tax: international trends and options for fundamental reform [PDF]
This paper discusses the future of the corporate income tax in an integrating world economy. The first part of the paper reviews some important trends in corporate taxation across the OECD area.
Michael P. Devereux+1 more
core