Results 21 to 30 of about 15,943 (310)
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
doaj +1 more source
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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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
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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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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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
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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
Competitio, 2021 : The corporate tax system is easy to manipulate in modern economies, with high explicit and implicit costs of maintaining it. Attempts to reform it have been unsuccessful, with aggressive tax planning and tax evasion gaining ground at the international ...
László Török
doaj +2 more sources
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