Results 91 to 100 of about 1,037,356 (209)
ICT and international corporate taxation: tax attributes and scope of taxation [PDF]
In this paper, an outline of the consequences of the increased use of ICT on international corporate taxation, namely on the tax attributes and the scope of taxation, is given.
Spengel, Christoph, Schäfer, Anne
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, 2017 This thesis aims to advance our understanding of corporate taxes and their effects on firm behaviour, particularly with regard to tax avoidance and investment, as well as how countries fight tax evasion and avoidance. Each chapter provides a distinct contribution to the corporation tax literature.
openaire +2 more sources
Corporate Taxation and the Size of New Firms: Evidence From Europe [PDF]
Using a novel country-industry level panel database with information on newly incorporated firms in 17 European countries between 1997 and 2004, we study how taxation of corporate income affects the size of entrants at the country-industry level.
Di Giacomo, M. +2 more
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The Incidence and Efficiency Costs of Corporate Taxation when Corporate and Noncorporate Firms Produce the Same Good [PDF]
This year marks the twenty-fifth anniversary of Arnold Harberger's celebrated model of the corporation income tax. While the model has been enormously useful as an analytical device for studying two sector economies, its usefulness for understanding the ...
Jane G. Gravelle, Laurence J. Kotlikoff
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The international aspects of the European common consolidated corporate tax base (CCCTB) and their interaction with third countries [PDF]
, 2013 This thesis was submitted for the degree of Doctor of Philosophy and awarded by Brunel University.The thesis examines the international taxation rules of the Common Consolidated Corporate Tax Base (CCCTB) and their interaction with third-country ...
Ali, Eid Ashry Gaber
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Taxation, Corporate Financial Policy and the Cost of Capital [PDF]
The cost of capital plays an important role in the allocation of resources among competing uses in a decentralized market system. The purpose of this paper is to organize and present what is known and what is hypothesized about the effects of taxation on
Alan J. Auerbach
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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
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The Taxation of Risky Assets [PDF]
This paper reconsiders the effects of taxation on risky assets, recognizing the importance of variations in asset prices. We show that earlier analyses which assumed that depreciation rates are constant and that the future price of capital goods is known
Jeremy I. Bulow, Lawrence H. Summers
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Inflation and the Taxation of Capital Income in the Corporate Sector [PDF]
This detailed examination of the effect of inflation on the taxation of capital used by nonfinancial corporations considers not only the tax paid by the corporations them- selves but also the tax paid by the individuals and institutions that provide ...
Lawrence H. Summers, Martin Feldstein
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