Results 181 to 190 of about 575,781 (356)
Rate Cutting Tax Reforms and Corporate Tax Competition in Europe [PDF]
While there is a large and growing number of studies on the determinants of corporate tax rates, the literature has so far ignored the fact that the behavior of governments in setting tax rates is often best described as a discrete choice decision ...
Heinemann, Friedrich +2 more
core
Corporate taxation in Spain: analyzing efficiency and revenue potential
Humanities & Social Sciences CommunicationsThis paper offers a comprehensive analysis of Spain’s corporate tax system through the lens of the Laffer curve and Buoyancy index, assessing its efficiency in generating revenue. The study finds that Spain is nearing the Laffer curve’s optimal tax rate,
Manuela Ortega-Gil +3 more
doaj +1 more source
Corporate Reorganizations: Their Federal Tax Status
, 1948 J. M. M., Robert S. Holzman
openalex +2 more sources
Corporate Effective Tax Rates in an Enlarged European Union [PDF]
This paper offers an assessment of European corporate tax regimes using forward-looking indicators for corporate investment based on the Devereux-Griffith methodology.
Christina Elschner, Werner Vanborren
core
The Disappearing Tax Base: Is Foreign Direct Investment Eroding Corporate Income Taxes? [PDF]
, 2000 Reint Gropp, Kristina Kostial
openalex +1 more source
The Economics of Corporate Tax Selfishness [PDF]
This paper offers an economics perspective on corporate tax noncompliance. It first reviews what is known about the extent and nature of corporate tax noncompliance and the resources devoted to enforcement.
Joel Slemrod
core
Environmental Policy and Governance, Volume 32, Issue 6, Page 459-477, December 2022., 2022 Abstract Social innovations are grassroots processes aiming to achieve impacts beyond an individual level and towards a broader societal good. The environmental dimension of impacts refers to any direct change to the environment resulting from social innovation activities, products, or services, which are not addressed by pre‐existing systems.
Valentino Marini Govigli +5 more
wiley +1 more source
Determination of the Role of the Corporate Federal Income Tax in Financial Reporting.
, 1965 Doyle Williams
openalex +2 more sources