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Corporate Taxation and Investment: The Case of the Split Rate Corporate Tax System in Macedonia

Economic Analysis, 2018
The majority of experts agree that taxes are distortionary in nature. This is relatively true for all of the different groups of taxes, but for the corporate taxes is exceptionallyobvious.
Ilija Gruevski, Stevan Gaber
doaj  

Responsiveness of small businesses to corporate income taxation in Canada: A summary of new findings

Economic and Social Reports
Using the universe of firm-level tax returns for Canada, this study examines the responsiveness of small businesses to corporate taxation over the 2001-2019 period.
Josip Lesica
doaj   +1 more source

Taxation and Corporate Financial Policy [PDF]

A model of corporate financial policy (debt-equity ratios and dividend payout rates) is included in the Harberger general equilibrium model of incidence of the corporate income tax.
Charles E. McLure, Jr., J. Gregory Ballentine   +1 more
core  

The Impact of Digital Taxation Implementation and Taxpayer Knowledge on Tax Revenue Obstacles, Moderated by Incentive Policy

Journal the Winners
The COVID-19 pandemic’s worsening economic conditions increased obstacles in tax revenue. The obstacles that arise during the tax collection process take the form of tax evasion and tax avoidance by citizens.
Ani Susilowati, Ratna Mappanyukki
doaj   +1 more source

Cross-border group-taxation and loss-offset in the EU: An analysis for CCCTB (Common Consolidated Corporate Tax Base) and ETAS (European Tax Allocation System) [PDF]

The European Commission proposed to replace the currently existing Separate Accounting by an EU-wide tax system based on a Common Consolidated Corporate Tax Base (CCCTB).
Bäumer, Michaela, Dahle, Claudia
core  

The evolving nature of windfall taxation: an interim measure for a broken corporate tax?

European Law Open
After COVID-19 and the Russian invasion of Ukraine, many countries levied windfall taxes on specific sectors that obtained abnormal levels of profitability (e.g. banking, energy, food distribution).
Ricardo García Antón
doaj   +1 more source

CORPORATE INCOME TAXATION EFFECTS ON INVESTMENT DECISIONS IN THE EUROPEAN UNION [PDF]

The link between investment decisions undertaken by economic agents and corporateincome (profit) taxation is well documented in theoretical studies realized so far.
Ioan Talpos, Ionel Vancu
core  

Corporate Taxation and Investment: The Case of the Split Rate Corporate Tax System in Macedonia

Economic Analysis, 2017
The majority of experts agree that taxes are distortionary in nature. This is relatively true for all of the different groups of taxes, but for the corporate taxes is exceptionally obvious.
Ilija Gruevski, Stevan Graber
doaj  

Corporate and Dividend Tax Effects in Scholarly Literature: A Bibliometric Analysis

Jurnal Proaksi
Main Purpose - This study employs a bibliometric approach to analyze the evolution of research on corporate and dividend taxation. The analysis elucidates the influence of these topics on corporate behavior, investment decisions, and broader economic ...
Nilam Rostyana
doaj   +1 more source