Results 271 to 280 of about 15,943 (310)
Tobacco kills: stronger excise taxes would save lives.
BMJParaje G, Muñoz MF, Wu D, Jha P.
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Investment and Corporate Taxation
Journal of Political Economy, 1973Given 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, 2012This 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, 2005This 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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2023
This chapter is part of a Research Handbook and therefore, rather than just providing a synchronic snapshot of the current state of the Italian corporate tax system, critically adopts a diachronic approach that looks at the evolution of the system over time, assessing which changes are ‘exogenous’ and which ‘endogenous’.
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This chapter is part of a Research Handbook and therefore, rather than just providing a synchronic snapshot of the current state of the Italian corporate tax system, critically adopts a diachronic approach that looks at the evolution of the system over time, assessing which changes are ‘exogenous’ and which ‘endogenous’.
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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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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.
openaire +1 more source