Results 161 to 170 of about 1,037,356 (209)

Tobacco kills: stronger excise taxes would save lives.

BMJ
Paraje G, Muñoz MF, Wu D, Jha P.
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Corporate Governance and Taxation

, 2004
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Investment and Corporate Taxation

Journal of Political Economy, 1973
Given a wealth-maximization model, even a permanent change in the rate of business taxation has no unique direction of effect on business investment. By applying formulations of Jorgenson, Hall and Jorgenson, and Coen, it can be shown that an increase in the rate of business income taxation would raise the rate of business investment to the extent that
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Partisan politics in corporate taxation

European Journal of Political Economy, 2012
This paper studies the effects of political factors, mainly partisanship, on corporate taxes in the past 30 years – a period of intensifying competitive pressure in Europe. The consideration of decision-makers who have ideological preferences yields in standard tax competition models the hypothesis that left-wing leaders set higher corporate tax rates.
Osterloh, Steffen, Debus, Marc
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Corporate Taxation and Exports [PDF]

, 2012
This paper analyses the relationship between corporate taxes and exports at firm level in Italy. We use an integrated dataset that combines for the period 2004-2006 survey data (Indagine sulle Imprese Manifatturiere) on enterprises and company accounts for the manufacturing sector to estimate a Probit and a Tobit model.
Federici, Daniela, Parisi, Valentino
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Will Corporate Income Taxation Survive?

De Economist, 2005
This paper explores the future of corporate income taxation, with special reference to the Netherlands. We review the empirical literature on a variety of distortions and arbitrage opportunities and pay due attention to effect sizes. An attempt is made to compare the size of various distortions in terms of the ex-post revenue impact of a corporate tax ...
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Croatia - corporate taxation

2003
Nema
Arbutina, Hrvoje, Bronić, Mihaela
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Federal Taxation of Corporations.

Journal of the American Taxation Association, 1989
Abstract Reviews the book "Federal Taxation of Corporations," 2nd ed., by John L. Kramer and Susan L. Nordhauser.
Debra M. Hopkins, Debra Hopkins
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Taxation and Corporate Governance

SSRN Electronic Journal, 2006
Taxation and corporate governance interact in various ways. Tax law influences corporate governance structures in companies by offering tax privileges or imposing penalties. On the other hand actual corporate governance structures in place have an impact on the way companies manage their tax affairs.
Arne Friese, Simon P. Link, Stefan Mayer
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Essays on Corporate Taxation

2021
This dissertation explores corporate tax compliance and tools that can raise the state's capacity to raise corporate taxes. In the first chapter, I use confidential corporate tax returns to study a long-standing mechanism designed to increase tax compliance in Greece: withholding corporate taxes on sales to the public sector.
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