Results 11 to 20 of about 1,037,356 (209)
Local Government Efficiency in German Municipalities
Raumforschung und Raumordnung, 2013 This article evaluates German local governments’ cost efficiency using a sample of 1,021 municipalities in the state of Baden-Württemberg for the year 2001.
Benny Geys +2 more
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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
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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 +3 more
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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 +4 more
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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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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
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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
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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
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TAXATION AND CORPORATE DEBT: ARE BANKS ANY DIFFERENT? [PDF]
National Tax Journal, 2013 This paper explores whether corporate tax bias toward debt finance differs between banks and nonbanks, using a large panel of micro data. On average, it finds that there is no significant difference. The marginal tax effect for both banks and non-banks is close to 0.2.
Jost Heckemeyer, Ruud A. de Mooij
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Evaluating the Corporate Tax Performance and Analyzing the Tax Trends through the Utilization of Data Mining Algorithms [PDF]
تحقیقات مالی, 2015 There is always a considerable difference between the corporate performance and the tax levy that is identified by the taxation authorities which has become a common practice.
Babak Sohrabi +2 more
doaj +1 more source