Results 11 to 20 of about 3,709 (265)

Affects Corporate Taxation Economic Growth? - Dynamic Approach for OECD Countries

European Journal of Business Science and Technology, 2017
This contribution deals with issues of corporate taxation in relation with economic growth. Its main objective is to quantify and analyse the relation of corporate taxation and economic growth using of OECD countries.
Veronika Nálepová
doaj   +1 more source

Corporate Taxation and Multinational Activity [PDF]

SSRN Electronic Journal, 2006
This paper assesses the impact of corporate taxation on multinational activity. A numerically solvable general equilibrium model of trade and multinational firms is used to incorporate the following components of corporate taxation: parent and host country statutory corporate tax rates, withholding tax rates, and parent and host country depreciation ...
Peter Egger, Simon Loretz, Michael Pfaffermayr, Hannes Winner   +3 more
openaire   +4 more sources

European States in a Bout of Corporate Tax Competition

Journal of Competitiveness, 2019
In the corporate environment, globalization supports possibilities of mobile bases transfers among states and therefore changes in the taxable income. Differences in tax systems as well as in the level of corporate income tax revenues deserve attention ...
Anna Banociova, Slavomira Tahlova
doaj   +1 more source

Taxation, exchange rate and foreign direct investment in Nigeria [PDF]

Banks and Bank Systems, 2019
This paper investigates factors that may impact foreign direct investment in Nigeria. It seeks to establish the role of taxation (corporate tax) for foreign direct investment in Nigeria.
Olubukola Ranti Uwuigbe, Ayomide Omoyiola, Uwalomwa Uwuigbe, Nassar Lanre, Opeyemi Ajetunmobi   +4 more
doaj   +1 more source

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
openaire   +5 more sources

A lesson in valuation from Estonia: the difference between the fundamental value of equity under distributed and traditional profit taxation systems

Business: Theory and Practice, 2018
Corporate value creation and management are one of the key issues for any business enterprise. A gap exists in research into the implications of the distributed profit taxation (DPT) system in Estonia for corporate value creation.
Mark Kantšukov, Priit Sander
doaj   +1 more source

Tax enforcement and corporate donations: evidence from Chinese ‘Golden Tax Phase III’

China Journal of Accounting Studies, 2022
Using the implementation of “Golden Tax Phase III” as a quasi-natural experiment, we take the difference-in-differences (DID) method to examine how changes in taxation technology affect firm donations. Specifically, “Golden Tax Phase III” has reduced the
Zhi Jin, Chenghao Huang
doaj   +1 more source

Compliance with base erosion and profit shifting action 13: Insights from tax consultants and tax officials

European Research on Management and Business Economics
To combat firms exploiting transfer pricing as a tool for tax avoidance, the Organisation for Economic Co-operation and Development (OECD) introduced the Base Erosion and Profit Shifting Action 13 (BEPS 13), enhancing tax transparency and the exchange of
Annelies Roggeman, Leila Aro-Sati, Isabelle Verleyen   +2 more
doaj   +1 more source

Do corporate taxes reduce investments? Evidence from Italian firm-level panel data

Cogent Economics & Finance, 2015
This paper uses an Italian firm-level panel data-set over the period 1994–2006 to investigate the nexus between corporate taxation and investment. Studying the effects of corporate taxation on investment at the micro level has two advantages.
Daniela Federici, Valentino Parisi
doaj   +1 more source

The impact of regional tax legislation on strengthening the economic security of enterprises and sustainable development of territories (on the example of the Sverdlovsk region) [PDF]

E3S Web of Conferences, 2020
The gist of this article boils down to the analysis of legislative norms in the field of taxation, allowing the regions to ensure tax maneuver in relation to tax collection and, accordingly, to ensure economic growth.
Popov Alexey, Cabelkova Inna
doaj   +1 more source