Results 341 to 350 of about 986,730 (383)

Corporate Taxation under Weak Enforcement

American Economic Journal: Economic Policy, 2021
How should developing countries tax corporate income? We study this question in Costa Rica, where firms face higher average tax rates on profits when revenues marginally increase.
Pierre Bachas, Mauricio Soto
semanticscholar   +1 more source

Corporate Taxation and Carbon Emissions

Social Science Research Network, 2021
We study the connection between corporate taxation and carbon emissions in the US. Counter to optimal taxation of negative externalities, we find that dirty firms pay lower profit taxes.
Luigi Iovino, T. Martin, Julien Sauvagnat   +2 more
semanticscholar   +1 more source

Corporate Taxation and Evasion Responses: Evidence from a Minimum Tax in Honduras

American Economic Journal: Economic Policy
We study corporate responses to a minimum income tax, using the universe of corporate tax filings in Honduras. The policy design allows us to separately estimate cost misreporting under profit taxation and the elasticity of reported revenue.
Felipe Lobel, Thiago Scot, Pedro Zúñiga   +2 more
semanticscholar   +1 more source

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
openaire   +2 more sources

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
openaire   +1 more source

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
openaire   +1 more source

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 ...
openaire   +1 more source

Corporate Tax Avoidance and the Real Effects of Taxation: A Review

Social Science Research Network, 2019
The tax literature of the past two decades has been dominated by empirical studies on corporate tax avoidance. What this literature lacks, however, are a quantitative synthesis of these studies and an in-depth discussion of potential convergences and ...
Alissa Bruehne, M. Jacob
semanticscholar   +1 more source

Croatia - corporate taxation

2003
Nema
Arbutina, Hrvoje, Bronić, Mihaela
openaire  

Corporate taxation in Italy

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’.
openaire   +2 more sources