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Pareto-improving minimum corporate taxation
Journal of Public Economics, 2021 The recent international agreement on a minimum effective corporate tax rate marks a profound change in global tax arrangements. The appropriate level of that minimum, however, has been, and remains, extremely contentious. This paper explores the strategic responses to a minimum tax, which—the policy objective being to change the rules of tax ...
Hebous, Shafik, Keen, Michael
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Taxation and Corporate Risk-Taking [PDF]
SSRN Electronic Journal, 2014 ABSTRACT We study whether the corporate tax system provides incentives for risky firm investment. We analytically and empirically show two main findings: first, risk-taking is positively related to the length of tax loss periods because the loss rules shift some risk to the government; and second, the tax rate has a positive effect on ...
Dominika Langenmayr, Rebecca Lester
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The Impact of the Digital Economy on Corporate Taxation From the Perspective of Supply Chain [PDF]
E3S Web of Conferences, 2021 Supply chain is the unification of modern information flow, capital flow and logistics. Corporate tax management is an important part of corporate financial management, and its management results will have a direct impact on corporate development. In the
Zhang Chen, Gao Liting
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Corporate Taxation in the Global Economy [PDF]
Policy Papers, 2019 International Monetary Fund. Fiscal Affairs Dept.;International Monetary Fund. Legal Dept.
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Corporate Income Taxation: Selected Problems and Decisions. The Case of Ukraine [PDF]
Zeszyty Teoretyczne Rachunkowości, 2016 This paper is devoted to the issues of corporate income taxation in Ukraine and finding ways to resolve them in the context of European integration.
Kateryna Proskura, Tetiana Paientko
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Annual Review of Economics, 2023 This article reviews economic research on business taxation, with a focus on corporate income taxation. We discuss what this research can contribute to current debates about corporate tax policy and where existing research is incomplete or inconclusive, so that clarification is needed. The issues we discuss include the incidence of the corporate income
Clemens Fuest, Florian Neumeier
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Journal of Risk and Financial Management, 2022 This paper aims to examine whether effective tax rate and firm-specific factors (such as firm size, growth opportunities, tangibility, risk, profitability, non-debt tax shields and liquidity) impact the capital structure of multinational firms in the ...
Sarmad Ali, A. Rangone, M. Farooq
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Corporate Taxation and Corporate Governance [PDF]
SSRN Electronic Journal, 2009 The effects of corporate taxation on firm behavior have been extensively discussed in the neoclassical model of firm behavior which abstracts from agency problems. As emphasized by the corporate governance literature, corporate investment behavior is however crucially influenced by diverging interests between shareholders and managers.
Köthenbürger, Marko +1 more
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Accounting, Economics, and Law: A Convivium, 2022 The European Commission is currently seeking to implement the OECD/G20 agreement on minimum corporate taxation, in view to ensuring a minimum effective tax rate on large multinational corporate groups and protecting the level playing field for business ...
Y. Biondi
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Corporate tax avoidance: a systematic literature review and future research directions [PDF]
LBS Journal of Management & Research, 2023 Purpose – The increased interest among academicians to explore more about tax management behavior is evident in the literature on corporate tax avoidance.
Anshu Duhoon, Mohinder Singh
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