Corporate Income Taxation of Multinationals in a General Equilibrium Model [PDF]
This paper contributes to the discussion on Separate Accounting versus Formula Apportionment in the corporate income taxation of multinational enterprises (MNEs).
Marco Runkel, Thomas Eichner
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IS TAXATION AFFECTING THE ATTRACTIVENESS OF CENTRAL AND EASTERN EUROPE COUNTRIES FOR FDI? [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2012 The target of this paper is to determine whether taxation affects the attractiveness of Central and EasternEurope (CEE) countries for foreign investors.
Popovici Oana Cristina
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Taxation of Multinational Corporations
Foundations and Trends in Accounting, 2012 Multinational taxation is an area of research that encompasses academics in accounting, finance and economics. In particular, researchers are interested in determining whether taxation alters where multinational corporations (MNCs) operate their businesses.
openaire +3 more sources
The Delineation and Apportionment of an EU Consolidated Tax Base for Multi-jurisdictional Corporate Income Taxation: a Review of Issues and Options. [PDF]
The Commission Services study on Company Taxation in the Internal Market and the Communications COM(2001)582 and COM(2003)726 on EU company taxation presented a long-term strategy to tackle the corporate income tax obstacles in the Internal Market by ...
Ana Agundez-Garcia
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THEORETICAL REVIEW OF TAXATION ISSUES: IMPACT ON COMPANIES’ PERFORMANCE
International Studies JournalTaxation is an instrument employed by the government to generate public funds. It is a required payment imposed by the government on the income, profit or wealth of individuals, “groups of persons, and corporate organizations. This paper offers a review
EMMANUEL IMUEDE OYASOR
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Progressive Taxation and Corporate Liquidation: Analysis and Policy Implications [PDF]
This paper contributes to the debate on alternative corporate tax schemes, employing a rigorous real option methodology which has never been used to study both liquidation policy and taxation.
Elettra Agliardi, Rossella Agliardi
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How to Eliminate Pyramidal Business Groups - The Double Taxation of Inter-Corporate Dividends and Other Incisive Uses of Tax Policy [PDF]
Arguments for eliminating the double taxation of dividends apply only to dividends paid by corporations to individuals. The double (and multiple) taxation of dividends paid by one firm to another -- intercorporate dividends - was explicitly included in ...
Randall Morck
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Taxation of Corporate Capital Income: Tax Revenues vs. Tax Distortions [PDF]
Since the average tax rate on corporate capital income is very high, economists often conclude that taxes have caused a substantial fall in corporate investment, a movement of capital into noncorporate uses, and a fall in personal savings.
Roger H. Gordon
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Corporate income taxation in the European Union: current state perspectives [PDF]
, 2001 The paper reviews the state and recent changes in corporate income taxation in the European Union (EU) and major Organisation for Economic Cooperation and Development (OECD) countries. It also reviews coordination measures proposed and adopted in the EU
Genser, Bernd +2 more
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Does corporate taxation deter multinationals? evidence from a historic event in Ireland
, 2014 We use a unique exogenous corporate tax policy change in the Republic of Ireland to investigate how corporate taxation affects foreign direct investment at the extensive and intensive margin.
Görg, Holger 1970-, Strobl, Eric 1969-
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